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Council Directive 77/799/EEC 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 premiumsRecitalsArticle 1 General provisionsArticle 2 Exchange on requestArticle 3 Automatic exchange of informationArticle 4 Spontaneous exchange of informationArticle 5 Time limit for forwarding informationArticle 6 Collaboration by officials of the State concernedArticle 7 Provisions relating to secrecyArticle 8 Limits to exchange of informationArticle 8a NotificationArticle 8b Simultaneous controlsArticle 9 ConsultationsArticle 10 Pooling of experienceArticle 11 Applicability of wider-ranging provisions of assistanceFinal provisions (arts. 12-13)Article 12Article 13Done at
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2013 - onwards
Version 4 of 4

Article 2 Exchange on request

Repealed from 1 January 2013

[deleted]

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