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Document 11992E099

    TREATY ESTABLISHING THE EUROPEAN COMMUNITY
    TITLE V : COMMON RULES ON COMPETITION TAXATION AND APPROXIMATION OF LAWS
    CHAPITRE 2 : TAX PROVISIONS
    ARTICLE 99

    /* 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_99/oj

    11992E099

    TREATY ESTABLISHING THE EUROPEAN COMMUNITY - TITLE V : COMMON RULES ON COMPETITION TAXATION AND APPROXIMATION OF LAWS - CHAPITRE 2 : TAX PROVISIONS - ARTICLE 99 /* CODIFIED VERSION OF THE TREATY ESTABLISHING THE EUROPEAN COMMUNITY */

    Official Journal C 224 , 31/08/1992 P. 0032


    Article 99

    The Council shall, acting unanimously on a proposal from the Commission and after consulting the European Parliament and the Economic and Social Committee, adopt provisions for the harmonization of legislation concerning turnover taxes, excise duties and other forms of indirect taxation to the extent that such harmonization is necessary to ensure the establishment and the functioning of the internal market within the time limit laid down in Article 7a.

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