Although the Commission has consistently promoted the need for coordinating national tax practices, it is clear that coordination alone would not be sufficient for eradicating tax-related distortions in the internal market.
Čeprav Komisija stalno poudarja potrebo po uskladitvi nacionalnih davčnih praks, je jasno, da samo usklajevanje ne zadošča za odpravo davčnih izkrivljanj na notranjem trgu.