{
  "url": "https://openlegislation.uk/eu-regulation-1972-2840/attachment-1/article-18",
  "json_url": "https://openlegislation.uk/eu-regulation-1972-2840/attachment-1/article-18.json",
  "legislation": "eur/1972/2840",
  "legislation_title": "Regulation (EEC) No 2840/72 of the Council of 19 December 1972 concluding an Agreement between the European Economic Community and the Swiss Confederation and adopting provisions for its implementation and concluding an additional Agreement concerning the validity, for the Principality of Liechtenstein of the Agreement between the European Economic Community and the Swiss Confederation of 22 July 1972",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1972-2840",
  "path": "attachment/1/article/18",
  "kind": "article",
  "number": "18",
  "heading": null,
  "text": "The Contracting Parties shall refrain from any measure or practice of an internal fiscal nature establishing, whether directly or indirectly, discrimination between the products of one Contracting Party and like products originating in the territory of the other Contracting Party.\nProducts exported to the territory of one of the Contracting Parties may not benefit from repayment of internal taxation in excess of the amount of direct or indirect taxation imposed on them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1972/2840/attachment/1/article/18",
    "retrieved_at": "2026-11-01T15:11:44.054558+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}