The importance of the proposal lies in the serious consequences that tax fraud in the EU (estimated to exceed 2% of GDP) has on Member States' budgets, on the principle of fair taxation, which is weakened as a result of it, and on the operation of markets, because competition is distorted.
Forslagets store betydning skyldes de alvorlige konsekvenser, som skattesvig i EU (anslået til over 2 % af BNP) har for medlemsstaternes budgetter, princippet om en fair beskatning, der svækkes som følge deraf, og den måde, hvorpå markederne fungerer, idet konkurrencen forvrides.