The objectives of this proposal can be achieved with minimal costs for businesses and Member States, while avoiding tax and compliance costs for companies as well as unnecessary administrative costs for Member States' tax administrations.
Cilji predloga se lahko dosežejo s kar najmanjšimi stroški za podjetja in države članice, pri čemer se izogne davčnim stroškom in stroškom izpolnjevanja obveznosti za podjetja ter nepotrebnim upravnim stroškom za davčne uprave držav članic.