commiss decis juli measur carri activ relat commun inform exchang system linguist train tool fiscali programm european parliament council decis ec establish programm commun action improv function indirect taxat system intern market notifi document number ec commiss european commun regard treati establish european commun regard european parliament council decis ec march establish programm commun action improv function indirect taxat system intern market fiscali programm articl thereof commiss member state requir ensur function exist commun inform exchang system accord articl decis ec commiss member state requir establish maintain function commun inform exchang system accord articl decis ec member state cooper commiss requir develop common linguist train tool accord articl decis ec identifi exist comun inform exchang system common linguist train tool make arrang commun meet oblig regard system tool accord articl decis ec order ensur effect effici establish function system tool oblig member state regard system tool accord articl individu member state ensur action jeopardis establish function system harm interest commun member state order ensur effect effici establish function system tool coordin action commun member state fulfil oblig regard system tool commiss ensur coordin draw manag plan establish function system tool measur provid decis accord opinion committe refer articl european parliament council decis ec adopt decis articl work programm function exist commun inform exchang system infrastructur ensur vat inform exchang system vi common commun network common system interfac ccn csi extent support function system set paragraph paragraph system exchang excis data seed excis movement verif system excis duti tabl system fiscalsc system custom enforc network function commun inform exchang system ensur excis earli warn system feasibl studi pilot project establish commun inform exchang system common linguist train tool carri excis movement control system indirect taxat commun system multi languag support train tool articl commun oblig execut commun oblig set articl articl articl decis ec system refer articl commiss conclud contract commun commiss ordin aspect establish function commun commun element system infrastructur tool refer articl ensur interconnect interoper system end commiss oper member state draw manag plan proper establish subsequ function system tool manag plan initi ongo task complet commiss member state deadlin complet task proof requir complet articl member state oblig member state ensur complet deadlin set initi ongo task attribut manag plan refer articl report commiss complet task provid requir proof complet member state action relat establish function system refer articl effect interconnect interoper system function action member state wish affect interconnect interoper system function commiss prior agreement member state regularli inform commiss action accord articl decis ec full exploit system administr articl entri forc decis enter forc dai public offici journal european commun appli januari articl addresse decis address member state brussel juli commiss mario monti member commiss oj