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Document 12006E093

Treaty establishing the European Community (consolidated version)
Part Three - Community policies
TITLE VI - Common rules on competition, taxation and approximation of laws
Chapter 2 - Tax provisions
Article 93

OJ C 321E , 29.12.2006, p. 79–79 (ES, CS, DA, DE, ET, EL, EN, FR, GA, IT, LV, LT, HU, MT, NL, PL, PT, SK, SL, FI, SV)

In force

ELI: http://data.europa.eu/eli/treaty/tec_2006/art_93/oj

12006E093

Treaty establishing the European Community (consolidated version) - Part Three - Community policies - TITLE VI - Common rules on competition, taxation and approximation of laws - Chapter 2 - Tax provisions - Article 93

Official Journal C 321 E , 29/12/2006 P. 0079 - 0079
Official Journal C 325 , 24/12/2002 P. 0069 - Consolidated version
Official Journal C 340 , 10/11/1997 P. 0213 - Consolidated version
Official Journal C 224 , 31/08/1992 P. 0032 - Consolidated version
(EEC Treaty - no official publication available)


Article 93

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 harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation to the extent that such harmonisation is necessary to ensure the establishment and the functioning of the internal market within the time limit laid down in Article 14.

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