it is essential bad exemptions this will help to ensure a uniform approach on the part states avoid the adverse effects of applying that rates
It is equally essential to harmonise VAT exemptions, as this will help to ensure a balanced and uniform approach on the part of the Member States and avoid the adverse effects of applying those VAT rates.
It is essential VAT exemptions, this will help to ensure a uniform approach on the part States avoid the adverse effects of applying VAT rates.