The EMI Committee agreed with the Commission that prior approximation of VAT rates was necessary, rather than leaving tax rates to converge under the pressure of market forces following the abolition of frontier controls. ###>(C0M(87) 320), la commission EMI a appuyé l'intention de la Commission d'abolir totalement les contrôles fiscaux aux frontières intracommunautaires et a exposé dans les grandes lignes ses vues sur les moyens d'y parvenir6