Direct taxation is considered as an area within the almost exclusive competence of the individual Member States of the European Union. Some politicians believe that if the European Union intervenes in the tax systems of the Member States, the financing of the public sector of the Member States could be at risk. Even against this background, however, the European Union has exercised considerable influence in the area of direct taxation of Member States. Despite the fact that unanimity among the Member States is required to reach a Community decision in the area of direct taxation, it is now...