This Directive establishes common rules concerning:

• the conditions governing the provision of postal services,

• the provision of a universal postal service within the Community,

• the financing of universal services under conditions that guarantee the permanent provision of such services,

• tariff principles and transparency of accounts for universal service provision,

• the setting of quality standards for universal service provision and the setting-up of a system to ensure compliance with those standards,

• the harmonisation of technical standards,

• the creation of independent national regulatory authorities.