Within the realm of taxation, the European Union seeks a balance between the national sovereignty of its Member States and the goal of a harmonized internal market.
Kaye, Tracy A.
"Direct Taxation In The European Union: Past Trends And Future Developments,"
ILSA Journal of International & Comparative Law: Vol. 16
, Article 3.
Available at: http://nsuworks.nova.edu/ilsajournal/vol16/iss2/3