At this stage, she said, the two prime needs were for: - a more systematic knowledge of the phenomenon; - a more precise formulation of Community objectives, which had to be clearly ranked in order of priority. This meant in particular that a clear distinction had to be made between measures which were designed to abolish obstacles to trade as part of the completion of the internal market and those aimed at ensuring fair competitive conditions and, in the longer term, convergence of tax systems.
A ce stade, ils devraient se développer selon deux axes : - une connaissance plus systématique du phénomène; - une formulation plus explicite des objectifs communautaires," qui doivent être "clairement hiérarchisés, ce qui suppose notamment de bien distinguer entre les actions qui visent à la suppression des entraves aux échanges dans la perspective de l'achèvement du marché intérieur de celles visant à assurer des conditions équitables de concurrence et à plus long terme la convergence des systèmes fiscaux".