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Document 11957E097

TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 97

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ELI: http://data.europa.eu/eli/treaty/teec/art_97/sign

11957E097

TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 97


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ARTICLE 97

MEMBER STATES WHICH LEVY A TURNOVER TAX CALCULATED ON A CUMULATIVE MULTISTAGE TAX SYSTEM MAY , IN THE CASE OF INTERNAL TAXATION IMPOSED BY THEM ON IMPORTED PRODUCTS OR OF REPAYMENTS ALLOWED BY THEM ON EXPORTED PRODUCTS , ESTABLISH AVERAGE RATES FOR PRODUCTS OR GROUPS OF PRODUCTS , PROVIDED THAT THERE IS NO INFRINGEMENT OF THE PRINCIPLES LAID DOWN IN ARTICLES 95 AND 96 .

WHERE THE AVERAGE RATES ESTABLISHED BY A MEMBER STATE DO NOT CONFORM TO THESE PRINCIPLES , THE COMMISSION SHALL ADDRESS APPROPRIATE DIRECTIVES OR DECISIONS TO THE STATE CONCERNED .

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