ker mora nadomestitev kumulativnih večfaznih davčnih sistemov, ki so v veljavi v večini držav članic, s skupnim sistemom davka na dodano vrednost, kljub temu da stopnje in oprostitve niso usklajene sočasno, voditi v nevtralnost konkurence, kar pomeni, da bo imelo podobno blago v vseh državah enako davčno obremenitev ne glede na število proizvodnih in distribucijskih faz in da je v mednarodni trgovini višina davčne obremenitve blaga znana, tako da je možno zagotoviti natančno izravnavo te višine;
Whereas the replacement of the cumulative multistage tax systems in force in the majority of Member States by the common system of value added tax is bound, even if the rates and exemptions are not harmonised at the same time, to result in neutrality in competition, in that within each country similar goods bear the same tax burden, whatever the length of the production and distribution chain, and that in international trade the amount of the tax burden borne by goods is known so that an exact equalisation of that amount may be ensured;