"TITLE V
Common rules on competition and approximation of laws"
18) In Article 92(3):
- the following point shall be inserted:
"(d) aid to promote culture and heritage conservation where such aid
does not affect trading conditions and competition in the Community to
an extent that is contrary to the common interest."
- the present point (d) shall become (e).
19) Article 94 shall be replaced by the following:
"ARTICLE 94
The Council, acting by a qualified majority on a proposal from the
Commission and after consulting the European Parliament, may make
any appropriate regulations for the application of Articles 92 and 93
and may in particular determine the conditions in which Article 93(3)
shall apply and the categories of aid exempted from this procedure."
20) Article 99 shall be replaced by the following:
"ARTICLE 99
The Council shall, acting unanimously on a proposal from the
Commission and after consulting the European Parliament and the
Economic and Social Committee, adopt provisions for the
harmonization of legislation concerning turnover taxes, excise duties
and other forms of indirect taxation to the extent that such
harmonization is necessary to ensure the establishment and the
functioning of the internal market within the time limit laid down in
Article 7a."
21) Article 100 shall be replaced by the following:
"ARTICLE 100
The Council shall, acting unanimously on a proposal from the
Commission and after consulting the European Parliament and the
Economic and Social Committee, issue directives for the