<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-113" uk:target="true"><num>Article 113</num><heading>(ex Article 93 TEC)</heading><content><p>The Council shall, acting unanimously in accordance with a special legislative procedure and after consulting the European Parliament and the Economic and Social Committee, adopt provisions for the harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation to the extent that such harmonisation is necessary to ensure the establishment and the functioning of the internal market and to avoid distortion of competition.</p></content></article></chapter>

http://www.legislation.gov.uk/eut/teec/article/113/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-113" uk:target="true"><num>Article 113</num><heading>(ex Article 93 TEC)</heading><content><p>The Council shall, acting unanimously in accordance with a special legislative procedure and after consulting the European Parliament and the Economic and Social Committee, adopt provisions for the harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation to the extent that such harmonisation is necessary to ensure the establishment and the functioning of the internal market and to avoid distortion of competition.</p></content></article></chapter>