In accordance with Article 114(2) TFEU, the power to adopt measures under Article 114(1) does not apply to fiscal provisions.
I gcomhréir le hAirteagal 114(2) CFAE, níl feidhm ag an gcumhacht chun bearta a ghlacadh faoi Airteagal 114(1) maidir le forálacha fioscacha.