In the absence of measures pursuant to Article 64(3), the Commission or, in the absence of a Commission decision within three months from the request of the Member State concerned, the Council, may adopt a decision stating that restrictive tax measures adopted by a Member State concerning one or more third countries are to be considered compatible with the Treaties in so far as they are justified by one of the objectives of the Union and compatible with the proper functioning of the internal market.
Nuair nach mbeidh bearta de bhun Airteagal 64(3) ann, féadfaidh an Coimisiún, nó, nuair nach mbeidh cinneadh ón gCoimisiún ann laistigh de thrí mhí ón mBallstát i dtrácht iarraidh a dhéanamh, féadfaidh an Chomhairle cinneadh a ghlacadh á rá go measfar go bhfuil na bearta cánachais sriantacha arna nglacadh ag Ballstát i leith tríú tír amháin nó níos mó ag luí leis na Conarthaí má tá bonn cirt leo ar mhaithe le ceann de chuspóirí an Aontais agus go bhfuil siad ag luí le dea-oibriú an mhargaidh inmheánaigh.