EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Document 12002E091

Treaty establishing the European Community (Nice consolidated version)
Part Three: Community policies
Title VI: Common rules on competition, taxation and approximation of laws
Chapter 2: Tax provisions
Article 91
Article 96 - EC Treaty (Maastricht consolidated version)
Article 96 - EEC Treaty

OJ C 325, 24.12.2002, p. 68–68 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)

Legal status of the document In force

ELI: http://data.europa.eu/eli/treaty/tec_2002/art_91/oj

12002E091

Treaty establishing the European Community (Nice consolidated version) - Part Three: Community policies - Title VI: Common rules on competition, taxation and approximation of laws - Chapter 2: Tax provisions - Article 91 - Article 96 - EC Treaty (Maastricht consolidated version) - Article 96 - EEC Treaty

Official Journal C 325 , 24/12/2002 P. 0068 - 0068
Official Journal C 340 , 10/11/1997 P. 0213 - Consolidated version
Official Journal C 224 , 31/08/1992 P. 0031 - Consolidated version
(EEC Treaty - no official publication available)


Treaty establishing the European Community (Nice consolidated version)

Part Three: Community policies

Title VI: Common rules on competition, taxation and approximation of laws

Chapter 2: Tax provisions

Article 91

Article 96 - EC Treaty (Maastricht consolidated version)

Article 96 - EEC Treaty

Article 91

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.

Top