65. Notes that the concept of ‘nature and general scheme of the national system’ is a central reference in assessing whether direct or indirect tax measures are selective or not, and thus compatible or not with the internal market, and that any state aid should be assessed in relation to the pre-existing equilibrium; stresses that, as the EU benchmark for assessing potential distortions is the national system of reference , not all distortions of competition and harmful tax practices within the internal market can be covered by current competition rules; notes, ...[+++]therefore, that the full enforcement of these rules alone would not enable the issue of corporate tax avoidance in the EU to be solved;

To ascertain whether the tax creates indirect discrimination between imported second-hand motor vehicles and similar second-hand motor vehicles which are already on national territory, the Court examines, first, whether the tax is neutral from the point of view of competition between imported second-hand vehicles and similar second-hand vehicles which were previously registered on national territory and were subject on that registration to the tax in question.

This tax based resource would replace existing resources and would therefore be neutral in terms of the level of EU funding.

In particular, the Commission proposes to broaden the Directive's scope to cover a larger range of companies including the European Company (see IP/01/1376) and the European Co-operative Society (see IP/03/1071); to provide for a new tax neutral regime for the transfer of the registered office of a European Company or of a European Cooperative Society between Member States; to clarify that the Directive applies in the case of the conversion of branches into subsidiaries; and to introduce rules to prevent double t ...[+++]axation due to different valuations of shares and assets by different Member States.

You also raised the importance of having transitional tax rules, which are neutral.

It's almost impossible to come up with neutral tax policy, but we could take baby-steps towards something that would be more fair to 90% of Canadian families.