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