In the absence of a European law or framework law provided for in Article III-157(3), the Commission or, in the absence of a European decision of the Commission within three months from the request of the Member State concerned, the Council, may adopt a European decision stating that restrictive tax measures adopted by a Member State concerning one or more third countries are to be considered compatible with the Constitution insofar as they are justified by one of the objectives of the Union and compatible with the proper functioning of the internal market.
Nuair nach bhfuil dlí Eorpach nó dlí réime Eorpach dá bhforáiltear in Airteagal III-157(3) ann, féadfaidh an Coimisiún, nó, nuair nach bhfuil cinneadh Eorpach ón gCoimisiún ann laistigh de thrí mhí ón mBallstát i dtrácht iarraidh a dhéanamh, féadfaidh an Chomhairle cinneadh Eorpach a ghlacadh á rá go meastar go bhfuil na bearta cánachais sriantacha arna nglacadh ag Ballstát i leith tríú tíre amháin nó níos mó ag luí leis an mBunreacht má tá call leo ar mhaithe le ceann de chuspóirí an Aontais agus go bhfuil siad ag luí le dea-oibriú an mhargaidh inmheánaigh.