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Document 11997E090

    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 90
    Article 95 - EC Treaty (Maastricht consolidated version)
    Article 95 - EEC Treaty

    Legal status of the document In force

    ELI: http://data.europa.eu/eli/treaty/tec_1997/art_90/oj

    11997E090

    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 90 - Article 95 - EC Treaty (Maastricht consolidated version) - Article 95 - EEC Treaty

    Official Journal C 340 , 10/11/1997 P. 0212 - 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 90

    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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