This text is missing some spaces, please add them: ItisatthediscretionoftheMemberStatetodecidewhetherataxrulingmightberelevanttoanotherEUcountry.Asaresult,MemberStatesareoftenunawareofcross-bordertaxrulingsissuedelsewhereintheEUwhichmayimpacttheirowntaxbases.
It is at the discretion of the Member State to decide whether a tax ruling might be relevant to another EU country. As a result, Member States are often unaware of cross-border tax rulings issued elsewhere in the EU which may impact their own tax bases.