Consolidated version of the Treaty on the Functioning of the European Union#PART THREE - U…
as it stood on 2026-08-07, permalink: /eu-eurlex/12016e113/2026-08-07
Outline, 1 provisions
7.6.2016 EN Official Journal of the European Union C 202/94 Article 113 (ex Article 93 TEC) 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.
Provenance and validity dates, identifier, hash
| as of | 2026-08-07 → this version applied |
| valid | 2016-06-07 → open publisher-asserted |
| type | TREATY Consolidated version of the Treaty on the Functioning of the European Union#PART THREE - UNION POLICIES AND INTERNAL ACTIONS#TITLE VII - COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS#CHAPTER 2 - TAX PROVISIONS#Article 113 (ex Article 93 TEC) |
| language | en |
| published | 2016-06-07 |
| lex_id | eu-eurlex:12016e113:2016-06-07 |
| record sha256 | 252b507dd3f7e99ff84507ba8bd849446eb759e76a73af60b99847ffa9603baf |
New here? What am I looking at?
This is a consolidated text: the original law with every later amendment merged in, as the official publisher produced it for a given date. Laws are amended constantly, so “the law” has no single text, only a text per date. That date is the banner above.
It has no legal force. Only the version published in the official gazette (Mémorial / Official Journal) is authentic, the publishers say so themselves, and so do we. Lex reproduces their text without altering a byte, and links the source on every page. This is legal information, never legal advice: it reports what the text said, never what it means for your situation.
“Valid from → to” = the window in which this text applied. “Open” = still current as far as the publisher has consolidated. Each article carries its own hash so you can prove it was not tampered with , here is how.
timeline next version (2016-06-07) →
| tier | A, publisher-supplied validity dates |
| history begins | publisher |
| index built | 2026-08-07T19:46:23Z · corpus 8d5e859 |
| stamp signature | valid (ECDSA-P256) |