Opinion of the Advocate General — ECLI:EU:C:2000:15
Date: 2000-01-13
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgment 
1. Approximation of laws — Mutual assistance by the authorities of the Member States in 
the field of direct taxation — Directive 77/799 — Spontaneous exchange of 
information — Lack of requirement of an express measure covering the reduction in 
or exemption from tax 
(Council Directive 77/799, Art. 4(1)(a)) 
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SUMMARY — CASE C-420/98 
2. Community law — Multilingual texts — Uniform interpretation — Differences 
between the various language versions — Purpose and general scheme of the rules in 
question to be taken as the basis for reference 
3. Approximation of laws — Mutual assistance by the authorities of the Member States in 
the field of direct taxation — Directive 77/799 — Spontaneous exchange of 
information — 'Loss of tax' within the meaning of Article 4(1)(a) of the Directive — 
Definition 
(Council Directive 77/799, Art. 4(1) (a)) 
1. Article 4(1)(a) of Directive 77/799 con­
cerning mutual assistance by the com­
petent authorities of the Member States 
in the field of direct taxation, which 
obliges the competent authority of a 
Member State without prior request to 
forward to the competent authority of 
any other Member State the informa­
tion which may enable a correct assess­
ment of, in particular, taxes on income 
and on capital to be effected where it 
has grounds for supposing that there 
may be a loss of tax in that other 
Member State, must be interpreted as 
meaning that it is not necessary for the 
loss of tax referred to therein to be 
covered by an express measure on the 
part of the competent authority of the 
latter Member State. 
(see paras 13, 19 and operative part) 
2. The various language versions of a 
provision of Community law must be 
uniformly interpreted, and thus, in the 
case of divergence between those ver­
sions, the provision in question must be 
interpreted by reference to the purpose 
and general scheme of the rules of 
which it forms part. 
(see para. 21) 
3. The expression 'a loss of tax' in 
Article 4(1)(a) of Directive 77/799 con­
cerning mutual assistance by the com­
petent authorities of the Member States 
in the field of direct taxation, a provi­
sion which obliges the competent 
authority of a Member State without 
prior request to forward to the compe­
tent authority of any other Member 
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W. N. 
State the information which may 
enable a correct assessment of, in 
particular, taxes on income and on 
capital to be effected where it has 
grounds for s upposing that there may 
be a loss of tax in that other Member 
State, refers to an unjustified saving in 
tax in the latter Member State. 
(see para. 24 and operative part) 
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