La Commission estime également qu'une ACCIS obligatoire outrepasserait le principe de subsidiarité, car elle impliquerait l'introduction de mesures de l'UE pour couvrir, outre des activités au niveau de l'Union, des activités purement nationales.
The Commission also believes that a compulsory CCCTB would be out of line with the principle of subsidiarity, as it would mean that EU measures were being introduced to cover purely domestic, as well as EU-level, activity.