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With the development of the Internal Market, the resulting practical advantages for people in the Community are multiplying all the time. The disputes arising between ordinary individuals and the tax authorities over imports from one Member State into another of movable property such as boats, cars, dishwashers, fridges, etc. which formed part of a removal or which were acquired second-hand from a private person or received as a gift provided the opportunity for the Court of Justice to clarify its case law and for the Commission to do more to ensure that Member States comply with Community law. With regard to trade between private persons in different Member States, Community law demands that, where goods cross an internal Community frontier, the tax authorities take account of VAT paid in the country of origin. The Court ruled in this connection that the Treaty was not respected where an importing Member State, in making its own VAT charge, failed to take account of the residual part of the VAT already paid in the exporting Member State which is incorporated in the value of the product at the time of its importation. It also specified a method for calculating the VAT due on the importation by a private person of used goods which had already borne VAT in the Member State of export. The amount of VAT chargeable in such cases should be the residue of the VAT already paid in another Member State and of the amount by which the goods have depreciated, the value of used goods generally being lower than their value when new. The Commission has already submitted to the Council a proposal for a Directive on the double imposition of VAT on used goods. This reflects its determination to simplify indirect taxation for people in the Community. A genuine Internal Market must not merely be a source of economic prosperity; it must also make the daily lives of individuals in the Community more pleasant by alleviating the burden of officialdom and by making them feel that they really do live in one large business and cultural area. For that reason, the Commission is taking particular care to ensure that Member States' governments implement practical measures allowing citizens to benefit from the more favourable arrangements deriving from the application of Community law in the field of indirect taxation. In this connection, it recently published in the Official Journal of the European Communities a communication designed to draw public attention in the Community to the advantages they can expect to gain from prohibition of the double imposition of VAT. References: Judgments of the Court of Justice of 5 May 1982 and 21 May 1985 (the Gaston Schul cases); Commission communication in Official Journal No C 13 of 21 January1986, p. 2.