Jeg mener, at det også er godt at betragte denne forundersøgelse, nemlig den detaljerede, dybtgående undersøgelse, som finder sted i alle medlemsstater, som en forundersøgelse til Lissabon-processen, således at Lissabon-processen også får tilsvarende relevans.
Thirdly, simplifying the tax liabilities of small- and medium-sized enterprises, taking account of the fact that the pilot plan for the taxation of small- and medium-sized enterprises in their country of establishment could help in this direction, with the ultimate objective of adopting a common, unified basis for taxation.