Der skal imidlertid peges på, at et betydeligt fremskridt i den nærmeste fremtid i det nuværende klima, hvor betingelserne ikke er gunstige for hurtigt at realisere en videre harmonisering af momssatserne, er helt usandsynligt.
However, it should also be pointed out that the current climate, where the conditions are not favourable for achieving further harmonisation of VAT rates in the short term, makes meaningful progress in the near future very unlikely.