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.
(4) Če ni evropskega zakona ali okvirnega zakona iz tretjega odstavka prejšnjega člena, lahko Komisija, ali če v treh mesecih od zahteve zadevne države članice Komisija ni sprejela evropskega sklepa, Svet, sprejme evropski sklep, s katerim potrdi, da se omejevalni davčni ukrepi, ki jih sprejme država članica glede ene ali več tretjih držav, štejejo za združljive z Ustavo, kolikor so utemeljeni z enim od ciljev Unije in so združljivi s pravilnim delovanjem notranjega trga.