The European Commission published in Brussels the second annual review report on regulatory simplification, implementation, and enforcement of European Union legislation. The document covers the period from August 1, 2025 to July 31, 2026 and is presented in a question-and-answer format for a broad audience. The main objective of the report is to assess how effectively EU legislation is applied in practice by member states, as well as to identify areas where the regulatory burden on businesses and citizens could be reduced without compromising policy objectives. The report analyzes progress achieved during the reporting period, including the reduction of bureaucratic barriers and the simplification of administrative procedures. The document also addresses enforcement issues — how consistently EU countries fulfill their obligations under European legislation and what measures the Commission takes in cases of non-compliance. The report serves as a monitoring tool and is intended to enhance transparency in the process of implementing EU law at the national level. The publication of the report fits into the broader agenda of the European Commission on deregulation and increasing the competitiveness of the European economy, which in recent years has paid special attention to reducing administrative costs for enterprises, particularly small and medium-sized ones. The legislative simplification initiative is viewed as part of efforts to strengthen the single market and improve the efficiency of public administration in member states. The document is addressed to EU institutions, national governments, the business community, and citizens interested in understanding how the mechanism for monitoring the application of European law functions.