It is also urgent to hold fiscal solidarity and cohesion between Member States

Blocked for years, lack of unanimity among the twenty-seven, tax harmonization remains yet essential to the performance of our economies and social cohesion in the European Union (EU). The obligation for all European Governments, to face a serious recession and huge public deficits, combined with a new political life in Brussels after the European elections, provides a high shooting window to put an end to "tax nationalism".

So a consensus is emerging little by little: in our globalized world, the establishment of common rules for the taxation of companies is the only guarantee of quite robust, efficient and fair tax systems for sustainable crisis and high output. Thus, during the European campaign, all French government parties have defended this perspective.

The coming months could prove decisive. The opportunity that opens is any also historical responsibility on the shoulders of European leaders.

Indeed, although it was a global phenomenon, tax competition has amply developed within the EU during the past two decades, including the fact of the growing number of small countries that make up. This development has certainly shown its usefulness to discipline public expenditure and in some cases reduce tax bills drift, but it is not without risk to social models and, in any event, its sustainability is questionable in a single market.

As the crisis has strengthened the importance of public expenditure in the economy, calling on the front of the stage social models and the availability of goods and modern public services such as stabilizers of our economies. Today, everyone knows that the time ahead will see States strive to restore the balance of their budgets and to get out of debt. The task will be very difficult and costly for the taxpayer, if everyone tried to draw the cover itself.

The conclusion is clear: the robustness and stability of the tax systems of our countries will be more vital than ever, and only the mechanisms defined in the scale of the continent and its large market will prevent exacerbation of tax competition.

In addition, tax harmonisation is the main missing link of the single market, first pillar of the Union and its objectives of prosperity. It therefore priority Act on the taxation of companies and go together towards a common, broader, simpler trim and consolidated profit and loss at the European level. This will allow States to collect as much revenue by applying lower rates, companies devote fewer resources to manage their tax and to the European economy in its overall obligations to be most competitive term.

It is also urgent to hold fiscal solidarity and cohesion between Member States. Indeed, how to design that after more than fifty years of community, many are States who continue to ignore transactions by the mere fact that they are taxable in their neighbours and not to inform them The converse is also true: How can we understand that States prefer to put companies at risk of double taxation where it would be possible to prevent or avoid it Their fiscal sovereignty is not better protected in so far. Quite the contrary. "Tax nationalism", as the policy of "benign neglect" (fresh recklessness) administrations are, ultimately, the best allies of tax evasion and harmful tax competition.

Beyond the areas such as VAT and corporate tax, for which harmonization is naturally justified by the needs of the market, coordination is desirable and possible in the European Union, and it is still the best backup to provide the tax authorities. And European citizens.