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Document 11997E092

Treaty establishing the European Community (Amsterdam consolidated version)
Part Three: Community policies
Title VI: Common rules on competition, taxation and approximation of laws
Chapter 2: Tax provisions
Article 92
Article 98 - EC Treaty (Maastricht consolidated version)
Article 98 - EEC Treaty

Legal status of the document In force

ELI: http://data.europa.eu/eli/treaty/tec_1997/art_92/oj

11997E092

Treaty establishing the European Community (Amsterdam consolidated version) - Part Three: Community policies - Title VI: Common rules on competition, taxation and approximation of laws - Chapter 2: Tax provisions - Article 92 - Article 98 - EC Treaty (Maastricht consolidated version) - Article 98 - EEC Treaty

Official Journal C 340 , 10/11/1997 P. 0213 - Consolidated version
Official Journal C 224 , 31/08/1992 P. 0031 - Consolidated version
(EEC Treaty - no official publication available)


Treaty establishing the European Community (Amsterdam consolidated version)

Article 92

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 acting by a qualified majority on a proposal from the Commission.

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