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Draft Treaty establishing the European Union

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Draft Treaty establishing the European Union

 

  1

 

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Article 49 Approximation of the laws relating to undertakings and taxation

  229

The Union shall take measures designed to approximate the laws, regulations and administrative provisions relating to undertakings, and in particular to companies, in so far as such provisions have a direct effect on a common action of the Union. A law shall lay down a Statute for European Undertakings.

  230

In so far as necessary for economic integration within the Union, a law shall effect the approximation of the laws relating to taxation.

  231

 
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