Version in force , Modified +376 −0§
Amended by Regulation (EU) 2020/2220 32020R2220 on EUR-Lex (external, EUR-Lex)
Explanation, written by a model and checked against the cited text
A new paragraph 3 has been added stating that Articles 107, 108 and 109 TFEU do not apply to national fiscal measures where Member States allow the income tax base applied to farmers to be calculated over a multiannual period so as to even out the tax base across a number of years.
Paragraphs 1 and 2 remain unchanged from the earlier version.
Cited: Art. 211, v2 (external, EUR-Lex) · Art. 211, v1 (external, EUR-Lex)
v1 is the previous version, v2 this one.
Text from EUR-Lex, before and after
Previous version, in force 1 January 2019 02013R1308-20190101 → this version, in force 29 December 2020 02013R1308-20201229
Article 211 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.