Whereas the rules governing tax remission at the retail stage should be harmonized in order to prevent instances of double taxation such as those resulting from the current provisions;
ker je pravila, ki urejajo oprostitve davkov v fazi trgovine na drobno, treba uskladiti, da se preprečijo primeri dvojnega obdavčevanja, kakor so tisti, do katerih prihaja zaradi sedanjih določb;