Toutefois, si tous les États membres passent à un système EET, les pratiques d'évasion fiscale diminueront. Il ne sera en effet plus possible aux assujettis d'échapper complètement à une créance fiscale.
However, if all Member States were to go over to an EET system, tax evasion induced by differing tax systems would be reduced, for it would no longer be possible for taxpayers completely to shake off a tax demand.
