European Economic and Social Committee 24 February 1983, OPINION ON THE PROPOSAL FOR A 14TH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - DEFERRED PAYMENT OF THE TAX PAYABLE ON IMPORTATION BY TAXABLE PERSONS

No C 90/20 Official Journal of the European Communities 5. 4. 83 exports directly to the statistics offices of Member States (either on magnetic tape or computer print-outs). These arrangements must be retained if the aim is to create or maintain domestic market conditions within the Community, i.e. to improve the position of intra-Community trade vis-a-vis exports to third countries. 3.3.3.