- welcomes the Proposal for a directive and the linked Commission communication;
- approves of common standards for registration and deregistration in the VAT Information Exchange System VIES, better control tools and, in time, the creation of EUROFISC;
- feels that the VAT system is, however, still too complex and costly, and, most importantly, open to considerable tax evasion;
- fully endorses the new rules that lay down a set of precautionary requirements, including the requirement for the importer to provide data identifying the end customer at the time of importation, as well as the new rules on joint and several liability of a buyer and a seller established in different countries when VAT obligations are not me;
- points out an aspect which is never taken into consideration: administrations' liability towards taxpayers and each other in cases where errors or delays lead to financial or legal prejudice.