This Directive should not affect the competences of Member States to structure and organise their tax administration as they see fit to ensure the correct determination, assessment and collection of value added tax, as well as the effective application of VAT law.
Níor cheart difear a dhéanamh leis an Treoir seo d'inniúlachtaí na mBallstát a riarachán cánach a struchtúrú agus a eagrú de réir mar is cuí leo chun cinneadh, measúnú agus bailiú ceart cánach breisluacha a áirithiú, mar aon le cur i bhfeidhm éifeachtach dlí CBL.