Enfin, j'ajouterai que lorsque ce régime particulier de TVA se double des obligations résultant du régime de circulation des biens soumis à accises - dans le domaine limité mais fort sensible des ventes à distance de boissons alcooliques notamment - l'obstacle devient proprement insurmontable.
Lastly, I would add that when this special VAT regime is coupled with obligations arising out of the arrangements for the movement of goods subject to excise duty - particularly in the limited but highly sensitive area of distance selling of alcoholic beverages - the obstacle becomes almost insurmountable.
