En la sección III, “Comercio”, insértese la siguiente oración en el párrafo 3:
having regard to the study Effects of the proposed Directive on Services in the Internal Market on Tax Collection and Tax Revenue in the EU Member States, a research study by the Austrian Institute of Economics commissioned by the European Parliament's Directorate-General for Internal Policies of the Union, Directorate A- Economic and Scientific Policy (Project No IP/A/ECON/STUN-2 UN-2