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Document 12016E110

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 110 (ex Article 90 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)

In force

ELI: http://data.europa.eu/eli/treaty/tfeu_2016/art_110/oj

7.6.2016   

EN

Official Journal of the European Union

C 202/93


Article 110

(ex Article 90 TEC)

No Member State shall impose, directly or indirectly, on the products of other Member States any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products.

Furthermore, no Member State shall impose on the products of other Member States any internal taxation of such a nature as to afford indirect protection to other products.


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