(3) In order to safeguard better the financial interests of the Member States and the neutrality of the internal market, claims relating to certain taxes on income and capital and taxes on insurance premiums should be added to the scope of the mutual assistance provided for by Directive 76/308/EEC.
(3) Liikmesriikide finantshuvide ja siseturu neutraliteedi paremaks kaitseks tuleks direktiivis 76/308/EMÜ sätestatud vastastikuse abiga hõlmata teatavate tulu- ja kapitalimaksude ning kindlustusmaksetelt tasutavate maksudega seotud nõuded.