Juridisk Institut

Article 113 [Harmonisation of Indirect Taxes]

Publikation: Bidrag til bog/antologi/rapport/proceedingBidrag til bog/antologiForskningpeer review


Articles 110 to 113 TFEU are some of the few provisions in the TFEU that deal explicitly with fiscal regulation. However, this does not mean that no other parts of the TFEU influence the tax measures of the MS. Since tax measures cannot be viewed in isolation in a legal system, as they both heavily influence and are influenced by other areas of law, it is appropriate to consider several other provisions of the TFEU when dealing with the EU tax law.
Bidragets oversatte titelArtikel 113 [Harmonisering af lovgivningen om indirekte skatter]
TitelSpringer Commentaries on International and European Law
Antal sider18
ForlagSpringer International Publishing
StatusE-pub ahead of print - 9 okt. 2022


  • EU-ret, TEUF 113, Harmonisering, Interne afgifter

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