Since the objective of this Regulation, namely establishing a multi-annual programme to improve the operation of the taxation systems in the internal market, cannot be sufficiently achieved by the Member States as they cannot efficiently perform the cooperation and coordination necessary to achieve that objective, the Union may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
Ós rud é nach féidir leis na Ballstáit cuspóir an Rialacháin seo, eadhon clár ilbhliantúil a bhunú chun feabhas a chur ar oibriú na gcóras cánachais sa mhargadh inmheánach, a bhaint amach go leordhóthanach toisc nach féidir leo an comhar agus an comhordú is gá a dhéanamh go héifeachtúil chun an cuspóir sin a bhaint amach, féadfaidh an tAontas bearta a ghlacadh i gcomhréir le prionsabal na coimhdeachta mar a leagtar amach in Airteagal 5 den Chonradh ar an Aontas Eorpach.