Balance de la intervención de las Instituciones Europeas

Abstract

The first step, in the process of elimination of fiscal distortions, was the dismantlement of interior frontiers and the disappearance of customs. The elimination of customs for inter-communitary operations was not sufficient. Physical, technical and fiscal obstacles also had to be eliminated. Even though the obstacles to commercial exchanges in the Interior Market can be of the most assorted nature, the analysis largely concentrated on fiscal distortions. Economic integration and exchange in the Interior Market are perceived as difficult, it is said, because of the existence of important differences in the tax systems of the various States. The performance of community institutions has pursued this objective all along these years.