Under the new rules, cross-border transactions would continue to be taxed at the rates of the Member State of destination ('destination principle') as today, but the way taxes are collected would be gradually changed towards a more fraud-proof system.
Uute eeskirjade kohaselt maksustataks piirileseid tehinguid jtkuvalt sihtliikmesriigi mraga (sihtkohariigis maksustamise phimte) nagu praegu, kuid maksude kogumise ssteemi muudetaks jrk-jrgult pettusekindlamaks.