Well, it's a little complex.
As you see on the JAA website, 4 countries have been formally recommended for mutual recognition by JAA: Finland, Denmark, Norway and UK.
In addition, several countries have implemented FCL 2, but have not yet for one reason or another been formally recommended for mutual recognition. I'm pretty sure (don't bother killing me if I missed out one) this includes Ireland, Malta, Germany, Sweden & Netherlands. Meaning licence holders from these countries cannot *claim* the right to operate other JAA states helicopters, it's still to be decided by the other national CAA's.
cheers,