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Le traité de Rome prévoyait une harmonisation fiscale notamment en matière de fiscalité indirecte (La TVA représente 90% des recettes fiscales en France). Aujourd'hui la TVA est perçue par le pays d'accueil or cette question suscite de nombreux débats car certains considèrent que, pour avoir une véritable concurrence, il faudrait que la TVA soit perçue par le pays d'origine. Cela n'a jamais vu le jour afin d'éviter que cela creuse le déficit de certains pays européens par la faiblesse des rentrées de tva. Par ailleurs le montant de la TVA n'est pas harmonisé en Europe. Chaque pays décide du montant de la TVA à attribuer.

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