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The fuller process is described as:

Under Article 258 of the Treaty on the Functioning of the EU (TFEU), if the Member State concerned does not comply with the reasoned opinion within the period laid down by the Commission, the latter may bring the matter before the Court of Justice of the European Union. Additionally, under Article 260(3) TFEU, the Commission can call on the Court of Justice of the EU to impose financial sanctions on the Member States that failed to fulfil their obligation to notify measures transposing a legislative directive