In this Communication, the Commission reiterated its belief that there is no need for an across the board harmonisation of Member States' tax systems. Provided that they respect EU rules, Member States are free to choose the tax systems that they consider most appropriate and according to their preferences. In addition, any proposal for EU action in the tax field needs to take account of the principles of subsidiarity and proportionality. There should only be action at EU level where action by individual Member States could not provide an effective solution. In fact, many tax problems simply require better co-ordination (see COM/2006/823EN••• of 19.12.2006) of national policies.
Why does the EU believe that there's no need for an across the board harmonisation of member states' tax systems? I am wondering, because I thought countries could take advantage of the freedom to set their own tax system to become more competitive than the other EU states. What was the official reason given for this opinion?