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(77/799/EEC) (repealed)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Article 1General provisions
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F1Article 2Exchange on request
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F1Article 3Automatic exchange of information
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F1Article 4Spontaneous exchange of information
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F1Article 5Time limit for forw arding information
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F1Article 6Collaboration by officials of the State concerned
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F1Article 7Provisions relating to secrecy
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F1Article 8Limits to exchange of information
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F1Article 8aNotification
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F1Article 8bSimultaneous controls
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F1Article 9Consultations
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F1Article 10Pooling of experience
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F1Article 11Applicability of wider-ranging provisions of assistance
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F1Article 12Final provisions
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F1Article 13
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Repealed by Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC.