Judgment_paragraph 45 · Commission of the European Communities v Council of the European Union (C-533/03)

45It follows that, as the Court held in paragraph 60 of its judgment in Case C-338/01, if the Treaty contains a more specific provision that is capable of constituting the legal basis for the measure in question, that measure must be founded on such provision. That is, in particular, the case with regard to Article 93 EC so far as concerns the harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation.