# Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums (77/799/EEC) (repealed)

EU Directive 1977/799 · adopted 19 December 1977

Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums (77/799/EEC) (repealed)

## Introductory text

Council Directive
of 19 December 1977
concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums
(77/799/EEC) (repealed)
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## 1 General provisions

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## 2 Exchange on request

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## 3 Automatic exchange of information

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## 4 Spontaneous exchange of information

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## 5 Time limit for forw arding information

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## 6 Collaboration by officials of the State concerned

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## 7 Provisions relating to secrecy

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## 8 Limits to exchange of information

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## 8a Notification

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## 8b Simultaneous controls

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## 9 Consultations

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## 10 Pooling of experience

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## 11 Applicability of wider-ranging provisions of assistance

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## 12 Final provisions

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## 13 

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Source: https://www.legislation.gov.uk/eudr/1977/799 (the official version)
Page: https://openlegislation.uk/eu-directive-1977-799
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.