the treaties establishing the European Communities and the Single European Act aim to establish a Common Market, an area without internal frontiers: this entails removing the physical barriers (customs controls of goods and persons, national quota restrictions for non-member countries), technical barriers (different national specifications, standards and regulations; compartmentalization of public contracts; barriers to the freedom of movement of persons, to the freedom to provide services, to the freedom of movement of capital, to competition; legal and fiscal barriers to cooperation between businesses and regarding patent rights) and fiscal barriers (VAT, excise duties, taxes on savings)