48. Furthermore, calls on Member States, to (1) harmonise IT applications implementing the NCTS, as suggested by the Commission in its legislative proposal on a paperless environment for customs and trade ("eCustoms Decision"); (2) stop, in some Member States, the ambiguous practices carried out in some Member States concerning the B accounts; and (3) address, as a matter of urgency, the shortcomings listed by the European Court of Auditors, especially as regards checks on procedure simplifications, enquiries and recoveries;
2) à mettre un terme aux pratiques ambigües concernant la comptabilité B relevées dans certains États membres; et 3) à corriger d'urgence les insuffisances relevées par la Cour des comptes européenne, en particulier en ce qui concerne la vérification des procédures simplifiées, des procédures de recherche et des procédures de recouvrement;
