THE STATE OF THE EUROPEAN UNION. Reforming Europe in a time of war

THE STATE OF THE EUROPEAN UNION 70 and the national authorities, as well as with civil soci- ety organisations, to discuss the implementation of the recommendations, particularly because they seek in a transparent manner to provide a picture of the rule of law situation in the 27 states with no intention of drawing up black-and-white lists, rather providing an opportunity to improve together. There is room for improvement in every one of the 27 states and this will contribute to the EU’s legitimacy. By way of example, attached below are the lists of recommendations to the two most problem- atic countries: Poland and Hungary, as well as the one referring to Spain ( Figures, 5, 6 and 7 ) 56 . In addition, this “picture” of the situation is an ex- ceptional tool for pursuing a policy of prosecution of infringements and adopting sanctions in the framework of the protection of the EU’s financial interests. 56  Annex to the Communication COM(2022) 500 final: Recommen- dations to the Member States. Figura 7. Recommendations to Spain

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