Article 3
The objectives of the programme shall be: (a) to prepare indirect taxation officials of Member States for the implications arising out of the creation of the internal market and the development of administrative cooperation, and thus ensure a better application of Community law; (b) to make national officials aware of the Community dimension of their work and to build mutual confidence between the indirect taxation administrations of Member States; (c) to provide supplementary, adapted vocational training to indirect taxation officials; (d) to utilize to the maximum advantage the knowledge of the indirect taxation services in the Community through greater mobility of staff and thus improve the management and the effectiveness of the internal market; (e) to stimulate intensive and continuous cooperation at all levels of the relevant administrations with a view to them working together within the context of the internal market.