ker so zaradi odprave davka pri uvozu in oprostitve davka pri izvozu na ta datum v trgovini med Skupnostjo v sedanji sestavi in novimi državami članicami ter med samimi novimi državami članicami potrebni prehodni ukrepi za varstvo nevtralnosti skupnega sistema davka na dodano vrednost in preprečevanje primerov dvojnega obdavčevanja ali neobdavčevanja;
Whereas, as a result of the abolition on that date of the imposition of tax on importation and remission of tax on exportation in trade between the Community as constituted at present and the new Member States, and between the new Member States themselves, transitional measures are necessary to safeguard the neutrality of the common system of value added tax and prevent situations of double taxation or non-taxation;