Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint=true, so the safety profile is covered. The description adds genuine behavioral value by enumerating the returned fields and the tax-classification values (de, intraCommunity, thirdPartyCountry), plus the underlying GET endpoint. It omits auth and pagination behavior, but for a small static reference list that is minor.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.