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Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 article 211 CELEX: 02013R1308-20241108 Application of Articles 107 to 109 TFEU
1. Articles 107 to 109 TFEU shall apply to the production of, and trade in, agricultural products. 2. By way of derogation from paragraph 1, Articles 107 to 109 TFEU shall not apply to payments made by Member States pursuant to and in conformity with either of the following: (a) the measures provided for in this Regulation which are partly or wholly financed by the Union; (b) Articles 213 to 218 of this Regulation. 3. By way of derogation from paragraph 1 of this Article, Articles 107, 108 and 109 TFEU shall not apply to national fiscal measures whereby Member States decide to deviate from general tax rules by allowing for the income tax base applied to farmers to be calculated on the basis of a multiannual period with a view to evening out the tax base over a certain number of years. |