|i.||the removal of physical barriers|
|ii.||the removal of technical barriers, and|
|iii.||the removal of fiscal barriers.3|
From this one might infer that 'frontiers' include not only physical obstacles, such as border posts and barriers across roads, but also those other invisible obstacles that impede free movement within the Community. Alternatively, if one gives to the word 'frontiers' a more restricted meaning, then the creation of the internal market is not confined to the removal of physical barriers, for the aim is the achievement of an area without those barriers in which the free movement of goods, persons, services, and capital may move freely. That is to say, the task is twofold: to remove physical barriers within the market and to eliminate other obstacles to free movement.
This duality is important because fiscal barriers may take either a physical or an invisible form. As the White Paper explains, one of the main reasons for the persistence of physical barriers, notwithstanding the abolition of customs duties, is that customs posts have continued to be a convenient point at which to check compliance with national indirect taxation rules.4 It____________________
The writer wishes to express his thanks to the many officials of the Commission and Council who kindly gave so much of their time. A special debt of gratitude is owed to Professor Ben Terra and Ms Julie Kaj us, of Amsterdam, for sharing their views, explaining a number of difficult technical points, and for so generously helping to overcome the problem of distance by supplying documentation. The opinions, and errors, remain solely the responsibility of the writer.