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Document 11957E099

TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 99

In force

ELI: http://data.europa.eu/eli/treaty/teec/art_99/sign

11957E099

TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 99


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ARTICLE 99

THE COMMISSION SHALL CONSIDER HOW THE LEGISLATION OF THE VARIOUS MEMBER STATES CONCERNING TURNOVER TAXES , EXCISE DUTIES AND OTHER FORMS OF INDIRECT TAXATION , INCLUDING COUNTERVAILING MEASURES APPLICABLE TO TRADE BETWEEN MEMBER STATES , CAN BE HARMONISED IN THE INTEREST OF THE COMMON MARKET .

THE COMMISSION SHALL SUBMIT PROPOSALS TO THE COUNCIL , WHICH SHALL ACT UNANIMOUSLY WITHOUT PREJUDICE TO THE PROVISIONS OF ARTICLES 100 AND 101 .

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