Given the increasing mobility within the internal market, and the restrictions imposed by the Treaty or other legislation on the guarantees that can be requested from taxpayers not established within the national territory, the possibilities for requesting recovery or precautionary measures in another Member State should be extended.
Glede na vedno večjo mobilnost na notranjem trgu in omejitve, ki jih Pogodba ali druga zakonodaja določa v zvezi z zagotovili, za katere lahko zaprosijo davkoplačevalci, ki niso nastanjeni na nacionalnem ozemlju, bi bilo treba povečati možnosti za zaprosila za izterjavo ali zavarovanje plačila terjatev v drugi državi članici.