Abstract
Chapter explains why and to what extent the EU single market is not a single business environment. The main causes are the extent of the powers conferred on the EU and the fact that EU law regulates the substantive content of harmonized regulatory acts, much less institutional and procedural aspects of their enforcement in practice.
Therefore, such steps like the establishment of a company or the payment of corporate taxes are still regulated in different ways among Member states and make the Single EU market less transparent and accessible for businesses.