The European Commission has recently sent a reasoned opinion to the UK for alleged failure to properly implement the Regulation on conditions for access to the network for cross-border exchanges in electricity and the Regulation on conditions for access to the natural gas transmission networks. Now, the UK, as well as other 19 Member States, has to comply with the Commission demands otherwise it might be taken to the EU's Court of Justice.

The European Commission also sent a reasoned opinion to 12 Member States asking them to communicate the measures already adopted to implement the Services Directive.

The UK was also requested by the European Commission to amend the income tax provisions for seafarers whereby a tax deduction foreseen for the earnings of seafarers resident in the UK is not the same for seafarers who reside outside the UK. If the Government does not amend such provisions, the Commission may take the UK to the EU's Court of Justice.

The European Commission has also referred the UK to the Court of Justice as regards alleged breach of the so called VAT grouping rules.