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Document 12002E091

    Treaty establishing the European Community (Nice consolidated version)
    Part Three: Community policies
    Title VI: Common rules on competition, taxation and approximation of laws
    Chapter 2: Tax provisions
    Article 91
    Article 96 - EC Treaty (Maastricht consolidated version)
    Article 96 - EEC Treaty

    Ú. v. ES C 325, 24.12.2002, p. 68–68 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)

    Legal status of the document In force

    ELI: http://data.europa.eu/eli/treaty/tec_2002/art_91/oj

    12002E091

    Treaty establishing the European Community (Nice consolidated version) - Part Three: Community policies - Title VI: Common rules on competition, taxation and approximation of laws - Chapter 2: Tax provisions - Article 91 - Article 96 - EC Treaty (Maastricht consolidated version) - Article 96 - EEC Treaty

    Official Journal C 325 , 24/12/2002 P. 0068 - 0068
    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 (Nice consolidated version)

    Part Three: Community policies

    Title VI: Common rules on competition, taxation and approximation of laws

    Chapter 2: Tax provisions

    Article 91

    Article 96 - EC Treaty (Maastricht consolidated version)

    Article 96 - EEC Treaty

    Article 91

    Where products are exported to the territory of any Member State, any repayment of internal taxation shall not exceed the internal taxation imposed on them whether directly or indirectly.

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