+Article 38 5.

Article 38 5.

Any abuse of this Article, in particular in relation to a decision by the Authority which does not have a significant or material fiscal impact, shall be prohibited as incompatible with the internal market.

1. Overview

Summary	Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

Builddate: 31.12.2025 00:00:00 -Doknr: CELEX:32010R1093
EULAW -
European Regulation published on http://eur-lex.europa.eu/