PART THREE U.K. UNION POLICIES AND INTERNAL ACTIONS

TITLE VII U.K. COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS

CHAPTER 2 U.K. TAX PROVISIONS

Article 111 U.K. (ex Article 91 TEC)

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.