Forslaget har til formål at behandle et meget grundlæggende problem, nemlig at EU's telekommunikationsleverandører betaler merværdiafgift for leverancer til deres EU-kunder, mens tredjelandsleverandører ikke betaler nogen sådan afgift for deres EU-kunder.
The proposal sets out to address a very fundamental problem, namely that European Union telecom suppliers pay value added tax in respect of their EU clients but third country suppliers pay no such tax in respect of their EU clients.