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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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