Article 111 [Tax Repayments for Exported Products]

Article 111 TFEU is the counterpart to Article 110 TFEU. It concerns exports of products to other MS whereas Article 110 TFEU concerns imports from other MS (➔ Article 110 TFEU para 1–4). Article 111 TFEU is aimed at preventing MS from using the repayment of internal taxes to distort competition in the internal market, by repaying more than what was initially levied. Thus, Article 111 TFEU is linked not only to the rules on the free movement of goods, but also to the State aid rules in Article 107 TFEU (➔ Article 107 TFEU).