Tax law and the associated legislative competence lies largely at the exclusive competence of the Member States of the European Union. As a result, tax laws and the administration of tax justice sometimes differ greatly from one Member State to another. These differences are also reflected in the national traditions of professional law and the functions and tasks of tax advisers.
Within the European Commission's Directorate General GROW, this diversity of the profession is unfortunately portrayed as an "obstacle" to the "borderless" provision of tax advising services across Europe. However, harmonisation or even the dismantling of professional rights could only be considered meaningful when the existing national tax law systems, including tax legislation, are also aligned in the European Single Market.
Furthermore, if a harmonisation of the professional law of tax advisers is envisaged, it should aim at increasing the quality of services, improving the protection of European consumers and securing state tax revenues.