Judgment_paragraph 88 · European Commission v Ireland (C-550/18)

88In that regard, in view of what has been set out in paragraph 82 above, it must be noted that certain measures transposing Directive 2015/849 were manifestly lacking after 29 November 2018. First, it is apparent from the documents before the Court that not only were the national provisions which, in Ireland’s view, transposed Article 61(3) and Article 62(2) of that directive, only notified with the rejoinder of 4 March 2019, but, moreover, they contain no reference to that directive. Secondly, as the Advocate General observed in point 72 of his Opinion, national measures transposing the provisions of Article 47(2) of Directive 2015/849 did not enter into force until 3 December 2019. The same applies to the provisions of Article 48(5) to (8) of that directive, in respect of which Ireland accepts that it had not adopted any transposition measure before the measures which entered into force on 3 December 2019, on the ground that those provisions were, in its view, ancillary and incidental. Such an assessment by a Member State is manifestly insufficient to relieve it of its obligation to adopt the laws, regulations and administrative provisions necessary to comply with a directive or its obligation to notify to the Commission the measures transposing that directive.