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Document 12016E111

    Consolidated version of the Treaty on the Functioning of the European Union
    PART THREE - UNION POLICIES AND INTERNAL ACTIONS
    TITLE VII - COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS
    CHAPTER 2 - TAX PROVISIONS
    Article 111 (ex Article 91 TEC)

    OJ C 202, 7.6.2016, p. 93–93 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    Legal status of the document In force

    ELI: http://data.europa.eu/eli/treaty/tfeu_2016/art_111/oj

    7.6.2016   

    EN

    Official Journal of the European Union

    C 202/93


    Article 111

    (ex Article 91 TEC)

    Where products are exported to the territory of any Member State, any repayment of internal taxation shall not exceed the internal taxation imposed on them whether directly or indirectly.


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