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Document 12016E112

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 112 (ex Article 92 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_112/oj

7.6.2016   

EN

Official Journal of the European Union

C 202/93


Article 112

(ex Article 92 TEC)

In the case of charges other than turnover taxes, excise duties and other forms of indirect taxation, remissions and repayments in respect of exports to other Member States may not be granted and countervailing charges in respect of imports from Member States may not be imposed unless the measures contemplated have been previously approved for a limited period by the Council on a proposal from the Commission.


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