What is TFEU Article 113 and Its Role in EU Tax Harmonization?

Learn how TFEU Article 113 empowers the EU to harmonize indirect taxes like VAT and excise duties to protect the internal market.

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TFEU Article 113 refers to the Treaty on the Functioning of the European Union. It empowers the Council to harmonize legislation on indirect taxes, like value-added tax (VAT) and excise duties, to ensure the functioning of the internal market and avoid distortion of competition.

FAQs & Answers

  1. What powers does TFEU Article 113 grant the EU Council? TFEU Article 113 empowers the EU Council to harmonize legislation on indirect taxes, specifically value-added tax (VAT) and excise duties, to maintain fair competition and ensure the smooth functioning of the internal market.
  2. Why is tax harmonization important within the EU? Tax harmonization prevents distortions of competition between member states by aligning indirect tax rules, thus facilitating trade and integration across the EU’s internal market.
  3. Which types of taxes are covered under TFEU Article 113? TFEU Article 113 specifically addresses indirect taxes, including value-added tax (VAT) and excise duties.

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To deepen your understanding of EU tax legislation, explore related topics such as the EU VAT Directive, excise duty regulations, and the broader framework of the Treaty on the Functioning of the European Union.

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