Lisbon Treaty indirect tax harmonisation

Read here and here containing this: Article 2.79 of the Lisbon Treaty would insert a six-word amendment -”and to avoid distorton of competition” - into the Article of the existing European Treaties dealing with harmonising indirect taxes - Article 113. The full amended Article would then read as follows: Article 113 “The Council shall, acting unanimously in accordance with a special legislative procedure and after consulting the European Parliament and the Economic and Social Committee, adopt provisions for the harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect taxation to the extent that such harmonisation is necessary to ensure the establishment and the functioning of the internal market and to avoid distortion of competition.” (The Lisbon Treaty amendment is in bold) . . .Treaty on the Functioning of the European Union