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;
kuna sel kuupäeval kaotatakse impordimaks ja ekspordi maksuvabastus praeguses koosseisus oleva ühenduse ja uute liikmesriikide ning uute liikmesriikide endi vahelises kaubanduses, on vaja üleminekumeetmeid, et kaitsta ühise käibemaksusüsteemi erapooletust ja vältida kahekordset maksustamist või maksustamata jätmist;