The member state most likely to be used is Luxembourg, whose VAT rate is 15% (the lowest in the Union except for Madeira, which has been allowed a 12% rate and might offer competition to Luxembourg).

• 这个成员国最有可能是卢森堡，其增值税税率为15%25（是欧盟成员中除马德拉群岛之外税率最低的国家，为了与卢森堡竞争，马德拉群岛增值税税率为12%25）。