It was originally put in place to do away with turnover taxes which distorted competition and hindered the free movement of goods and to remove fiscal checks and formalities at internal borders.
Selle algne eesmrk oli kaotada kibelt arvestatavad maksud, mis moonutasid konkurentsi ja takistasid kaupade vaba liikumist, samuti oli eesmrk kaotada maksukontrollid ja formaalsused sisepiiridel.