Dette valg af retsgrundlag er konsekvent blevet støttet af Parlamentet, som mener, at administrativt samarbejde ikke berører den materielle skattelovgivning, men snarere har til formål at sikre, at det indre marked fungerer effektivt. Derfor hilser vi Kommissionens retsopfattelse velkommen.
Parliament has always supported this choice of legal basis, for reasons that are easy to understand, and I would also like to say why, namely that we are of the opinion that administrative cooperation does not affect material tax law, but rather seeks to ensure that the single market works well.