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.
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.