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Document 11992E095

TREATY ESTABLISHING THE EUROPEAN COMMUNITY
TITLE V : COMMON RULES ON COMPETITION TAXATION AND APPROXIMATION OF LAWS
CHAPITRE 2 : TAX PROVISIONS
ARTICLE 95

/* CODIFIED VERSION OF THE TREATY ESTABLISHING THE EUROPEAN COMMUNITY */

Legal status of the document In force

ELI: http://data.europa.eu/eli/treaty/tec_1992/art_95/oj

11992E095

TREATY ESTABLISHING THE EUROPEAN COMMUNITY - TITLE V : COMMON RULES ON COMPETITION TAXATION AND APPROXIMATION OF LAWS - CHAPITRE 2 : TAX PROVISIONS - ARTICLE 95 /* CODIFIED VERSION OF THE TREATY ESTABLISHING THE EUROPEAN COMMUNITY */

Official Journal C 224 , 31/08/1992 P. 0031


Article 95

No Member State shall impose, directly or indirectly, on the products of other Member States any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products.

Furthermore, no Member State shall impose on the products of other Member States any internal taxation of such a nature as to afford indirect protection to other products.

Member States shall, not later than at the beginning of the second stage, repeal or amend any provisions existing when this Treaty enters into force which conflict with the preceding rules.

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