<num>TITLE VII</num><heading><b>COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS</b></heading><chapter eId="part-THREE-title-VII-chapter-2"><num>CHAPTER 2</num><heading>TAX PROVISIONS</heading><article eId="article-110" uk:target="true"><num>Article 110</num><heading>(ex Article 90 TEC)</heading><content><p>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.</p><p>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.</p></content></article></chapter>

http://www.legislation.gov.uk/eut/teec/article/110/walesConsolidated version of the Treaty on the Functioning of the European UnionConsolidated version of the Treaty on the Functioning of the European Union2020-12-24King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02016E/TXT-20200301texttext/xmlen2020-03-01PART THREEUNION POLICIES AND INTERNAL ACTIONS<num>TITLE VII</num><heading><b>COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS</b></heading><chapter eId="part-THREE-title-VII-chapter-2"><num>CHAPTER 2</num><heading>TAX PROVISIONS</heading><article eId="article-110" uk:target="true"><num>Article 110</num><heading>(ex Article 90 TEC)</heading><content><p>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.</p><p>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.</p></content></article></chapter>