Article 112 [Approval of Reimbursements]

In the case of charges other than1 turnover taxes, excise duties and other forms of indirect taxation, remissions and repayments in respect of exports to other Member States may not be granted and countervailing charges in respect of imports from Member States may not be imposed3 unless the measures contemplated have been previously approved for a limited period4 by the Council2 on a proposal from the Commission.