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Direct taxation issues, as EU law stands at present, do not fall within the purview of the Union, but have been retained mainly by the Member States, as the Court of Justice (CJEU) case-law –with regard to the application of fundamental freedoms to direct taxation– has been repeatedly stressing (ssss1). Therefore, Member States maintain their own tax sovereignty on issues as tax treaty interpretation and the creation of guidelines for tax aspects of border activities. Accordingly, the main role of the Commission in the OECD instances is to ensure a coherence of the EU and OECD tax initiatives and to avoid any potential clash between international tax law rules and EU Law fundamental principles (and the EU secondary tax law).

As the tax sovereignty retained by the Member States must be exercised consistently with EU law, the Commission’s delegates regularly presented to OECD Member countries the evolution of the “negative” (market integration: CJEU decisions) and “positive” (policy integration: proposed and adopted directives) integration of the EU Internal Market. EU Commission’s representatives also alert the OECD Secretariat and other delegates whenever an international tax guideline under discussion in the OECD working groups can conflict –at least theoretically–with the EU Law principles.