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Document 11997E093

    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 93
    Article 99 - EC Treaty (Maastricht consolidated version)
    Article 99 - EEC Treaty

    Legal status of the document In force

    ELI: http://data.europa.eu/eli/treaty/tec_1997/art_93/oj

    11997E093

    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 93 - Article 99 - EC Treaty (Maastricht consolidated version) - Article 99 - EEC Treaty

    Official Journal C 340 , 10/11/1997 P. 0213 - Consolidated version
    Official Journal C 224 , 31/08/1992 P. 0032 - Consolidated version
    (EEC Treaty - no official publication available)


    Treaty establishing the European Community (Amsterdam consolidated version)

    Article 93

    The Council shall, acting unanimously on a proposal from the Commission and after consulting the European Parliament and the Economic and Social Committee, adopt provisions for the harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation to the extent that such harmonisation is necessary to ensure the establishment and the functioning of the internal market within the time-limit laid down in Article 14.

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