In the meantime, sur-le-terrain of Europe, SMEs need uniform European laws in order to have a REAL single market not this Single European Act Babel of 1992.
To work for independents, micros and SMEs the EU SIngle Market needs uniform/single laws, a single tax system, ie full political union.
It's a disgrace 4 the European "union" tht double tax avoidance inside the EU is based on bilateral agreements of the 27! EU federal tax is needed now.
An EU-wide "NHS" would have the economies of scale to survive the hawks attacks on the European Social Model.
An EU-wide income tax system would make intra-EU, intra-Single Market relocation, mobility etc more practical for the average person & firm
EU-wide operators of landline & mobile telephony wld make for a better functioning single market. Same for energy, water & other utllities. And of course banks with offices all over the EU27 territory are needed for a real single market.