Travel debits cover goods and services for own use or to give away, acquired from other economies by residents during visits to these other economies.

Travel credits cover goods and services for own use or to give away, acquired from an economy by non-residents during visits to that economy.

Thus, where the price to be paid is obtained by taking into account a large number of intermediate calculations, rounding to the nearest cent the per-unit tariff for the goods or services concerned, or each of the intermediate amounts involved in the invoicing process, is liable to have a real impact on the price actually borne by consumers.

Taking into account this reality, and considering that the agreement should be balanced, a necessary element of its implementation will be that the movement of goods, services and capital, originating in the EU, within the market of Mercosur will benefit from conditions equivalent to those enjoyed by the movement of goods, services and capital, originating in the Mercosur, within the EU market.

Examples of other subjects coming more and more into focus are : - the lack of access by certain consumers to certain categories of goods and services - for example, housing, energy, health services and financial services such as bank accounts and loans; - the re-discovery of the consumer as a "user" instead of a "subject" of public services, such as transport, post, telecommunications and energy - with a view to providing consume ...[+++]rs with higher service standards and EC-wide protection and safeguards; - the interests of consumers in policies such as those relating to external trade and competition.

15. Equality of treatment must be approached as a single concept, the definition of which results from a joint analysis as the following three elements. - equality by trader: the tax obligations of traders must be the same, whatever the place of origin (e.g. the place of departure of the transport) and whatever the place of destination (e.g. the place of arrival of the transport) of the goods or services they supply. - equality by transaction: the tax charge on a transaction as well as the obligations associated with carrying out this operation (accounting systems, invoices, declaration) must be the same in a given place, whether the goo ...[+++]ds or services are supplied by a trader of that Member State, by a trader of another Member State or by a trader of a third country. - objectivity in the conditions applying VAT: operations subject to VAT are defined on the basis of criteria relating to the VAT status of the supplier and the nature of his sales.