These justifications include, inter alia, the achievement of a level playing field between the founding Member States of the EU and newer Member States, which still have largely differing tax regimes and substantial wage differentials;
Med drugim so to vzpostavitev enakih konkurenčnih pogojev med ustanovnimi državami članicami EU in novimi članicami, ki imajo še vedno precej drugačne davčne sisteme in velike razlike v plačah;