En harmonisering af beskatningsreglerne ville således berøve medlemsstaterne deres ret til at tilpasse beskatningsreglerne efter deres egne behov og ville endnu en gang betyde en latterlig undertrykkelse af det nationale initiativ i Europa i ensretningens navn.
Thus, harmonisation of tax would rob Member States of the right to adjust their tax regimes to suit their own needs and would bestow across Europe yet another stultifying one-size-fits-all suppression of national initiative.