[...] One last set of bottlenecks in this group concern the legislative aspects of digital signatures and digital documents from one side, and the inhomogeneity across Europe of tax and VAT legislation. On both these subjects the participants in the workshop pointed out that the different rules across European countries can seriously undermine the development of a coherent framework for companies that want to do cross-border business. Even when EU legislation exists, its implementation in the different countries is not well coordinated or aligned.