ébaucher

En effet, la Commission avait ébauché, dans son programme, les grandes lignes du système envisagé pour le futur ainsi qu'un calendrier basé sur une approche graduelle quant à la présentation de propositions spécifiques.
Indeed, in its programme the Commission had sketched the broad outline of the VAT system envisaged for the future as well as a timetable based on a gradual approach for the presentation of specific proposals.
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