Translate the following English sentence to French:
"As the main rapporteur, Mr García-Margallo y Marfil, has pointed out, in this regard there are two questions which are, firstly, taxation - without fiscal harmonisation it would be very difficult to establish Community financial markets - and secondly, a legal framework."
Comme l' a signalé le rapporteur principal, M. García-Margallo, cet aspect comprend deux questions, à savoir, premièrement, la fiscalité - sans harmonisation fiscale, il serait très difficile qu' il existe des services financiers communautaires - et, deuxièmement, le cadre juridique.