Article 113 [Harmonisation of Indirect Taxes]

Articles 110 to 113 TFEU are some of the few provisions in the TFEU that deal explicitly with fiscal regulation. However, this does not mean that no other parts of the TFEU influence the tax measures of the MS. Since tax measures cannot be viewed in isolation in a legal system, as they both heavily influence and are influenced by other areas of law, it is appropriate to consider several other provisions of the TFEU when dealing with the EU tax law.