“EmpCo transposition across the EU is incomplete as its 27 September 2026 application date approaches: 'several countries have not yet completed transposition, the legal position is still developing across...”

CMS's Implementation Tracker (updated 24 Aug 2026) states verbatim that several EU countries have not yet completed transposition of the EmpCo Directive, with the legal position still developing across the EU. This directly precedes the Directive's application date of 27 September 2026, matching the claim exactly. EUR-Lex's national transposition table corroborates this, showing at least one Member State (Bulgaria) with zero measures recorded against the 27/03/2026 deadline.