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Document 12016E111

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 111 (ex Article 91 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_111/oj

7.6.2016   

EN

Official Journal of the European Union

C 202/93


Article 111

(ex Article 91 TEC)

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.


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