Within the context of the competition policy, the Treaty of Rome seeks to prevent the distortion of conditions of competition by member states imposing discriminatory taxation.
‘Article 90. No Member State shall impose, directly or indirectly, on the products of other Member States any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products.
Furthermore, no Member State shall impose on the products of other Member States any internal taxation of such a nature as to afford indirect protection to other products.
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