Given the unanimity requirement in the tax area, the green paper does not offer concrete options for fiscal measures but is confined to general considerations, leaving it up to member states to find the right balance in their tax systems.

• 考虑到税收领域存在统一的要求，绿皮书没有提供具体可供选择的财政手段，而是局限于一般考虑，由成员国自己在税收制度中找到合适的平衡。