The Council, acting by a qualified majority on a proposal from the Commission and  after consulting the European Parliament, may make any appropriate regulations for  the application of Articles 92 and 93 and may in particular determine the conditions  in which Article 93 (3) shall apply and the categories of aid exempted from this  procedure.

CHAPTER 2

TAX PROVISIONS

Article 95

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.

Member States shall, not later than at the beginning of the second stage, repeal or  amend any provisions existing when this Treaty enters into force which conflict with  the preceding rules.

Article 96

Where products are exported to the territory of any Member State, any repayment of  internal taxation shall not exceed the internal taxation imposed on them whether  directly or indirectly.

Article 97

Member States which levy a turnover tax calculated on a cumulative multistage tax  system may, in the case of internal taxation imposed by them on imported products or  of repayments allowed by them on exported products, establish average rates for  products or groups of products, provided that there is no infringement of the  principles laid down in Articles 95 and 96.

Where the average rates established by a Member State do not conform to these  principles, the Commission shall address appropriate directives or decisions to the  State concerned.

Article 98

In the case of charges other than 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 imposed unless the measures contemplated have been  previously approved for a limited period by the Council acting by a qualified  majority on a proposal from the Commission.

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