Radau tokiame dokumentėlyje:

Opinion of the European Economic and Social Committee on the Proposal for a Council Directive on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries

2.2.1 The EESC believes that the reason for the discrepancy between what is stated in the explanatory memorandum and the fourth "whereas" quoted above is to be found primarily in a tax consideration.

2.2.1 EESRK mano, kad aiškinamojo memorandumo ir ketvirtosios konstatuojamosios dalies teiginių prieštaravimą visų pirma lemia fiskalinės priežastys.