Under the authority of Commissioner Pierre Moscovici, the Directorate-General takes an active part in the achievement of the strategic aims of the European Union: manage, defend and develop the customs union as a vital part of protecting the external borders of the EU; tackle the tax obstacles that currently prevent individuals and companies from operating freely across borders and from exploiting the full benefit of the Internal Market and encourage changes to tax systems so that they support Community objectives such as competitiveness and sustainable development; Respond effectively to the international challenges associated with customs and tax policies; Facilitate better co-operation between Member States to combat tax and customs fraud; It engages regularly in open dialogue with stakeholders and interested parties in order to ensure that rules and proposals keep pace with the reality of rapid change.