Article 110 [Discriminatory and Protective Internal Taxation]

Article 110 TFEU prohibits Member States (MS) from imposing discriminatory or protective internal taxation on products from other MS. The provision is closely linked to and must be understood in connection with: the prohibition of internal customs duties in Article 30 TFEU (➔ Article 30 TFEU para 3–5); the principle of the free movement of goods in Articles 26 and 28 TFEU; and the prohibition in Article 34 TFEU of quantitative restrictions between MS and all charges having equivalent effect (➔ Article 34 TFEU para 4 et seqq.). These provisions aim to ensure the free movement of goods between MS under normal conditions of competition. The function of Article 110 TFEU is to prevent MS circumventing these provisions by imposing internal taxation.