Katiforis - eftersom momssatserne er underlagt en fælles bestemmelse, da man for første gang griber ind i den samlede beskatning, nemlig punktafgifter plus moms. Dette gør det både muligt at opnå en større konvergens, at undgå forskelsløse forhøjelser og at undgå at straffe fabrikanterne i de sydeuropæiske medlemsstater.
Firstly, the goal of tax harmonisation - it proposes a rate of 71% - in that VAT rates are made subject to a common rule for we are imposing a total tax for the first time: excise duties plus VAT; by taking this line, we will achieve greater convergence and avoid indiscriminate price increases and penalising the manufacturing industries of the Member States of southern Europe.