In its recently published December infringements package on legal action pursued against EU Member States, the European Commission has announced that it has sent a reasoned opinion to Belgium for its failure to communicate the transposition of new measures on the automatic exchange of tax rulings between EU tax authorities (Council Directive (EU) 2015/2376), which was to be completed by 31 December 2016. The Commission also notes that it has welcomed the transposition of the exchange measures by Bulgaria, Cyprus, and Portugal and decided to close the respective infringement cases.