Judgment_paragraph 63 · Commission of the European Communities v Council of the European Union (C-338/01)

63With regard to the interpretation of the words ‘fiscal provisions’, there is nothing in the Treaty to indicate how that concept should be construed. It is, however, necessary to point out that, by reason of their general character, those words cover not only all areas of taxation, without drawing any distinction between the types of duties or taxes concerned, but also all aspects of taxation, whether material rules or procedural rules.