<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-112" uk:target="true"><num>Article 112</num><heading>(ex Article 92 TEC)</heading><content><p>In the case of charges other than turnover taxes, excise duties and other forms of indirect taxation, remissions and repayments in respect of exports to other Member States may not be granted and countervailing charges in respect of imports from Member States may not be imposed unless the measures contemplated have been previously approved for a limited period by the Council on a proposal from the Commission.</p></content></article></chapter>

http://www.legislation.gov.uk/eut/teec/article/112/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-112" uk:target="true"><num>Article 112</num><heading>(ex Article 92 TEC)</heading><content><p>In the case of charges other than turnover taxes, excise duties and other forms of indirect taxation, remissions and repayments in respect of exports to other Member States may not be granted and countervailing charges in respect of imports from Member States may not be imposed unless the measures contemplated have been previously approved for a limited period by the Council on a proposal from the Commission.</p></content></article></chapter>