The approach adopted by the Council provides, during a transitional period after 1992, for the retention of differential treatment according to whether transactions are carried out between Member States or within Member States, but this without frontier checks.
Rådets indstilling indeholder opretholdelsen i en overgangsperiode efter 1992 af forskelsbehandling i samhandelen, alt efter om den foregår Inden for Fællesskabet eller inden for medlemsstaterne, men kontrollen ved grænserne afskaffes.