Council Directive 2003/93/EC of 7 October 2003 amending Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation
Date: 2003-10-07
Institutions: Council of the European Union
Subjects: European tax cooperation, direct tax, exchange of information, indirect tax

(1)

(2)

15.10.2003

EN

Official Journal of the European Union

L 264/23

COUNCIL DIRECTIVE 2003/93/EC

of 7 October 2003

amending Council Directive 77/799/EEC concerning mutual assistance by the competent authori-
ties of the Member States in the field of direct and indirect taxation

THE COUNCIL OF THE EUROPEAN UNION,

HAS ADOPTED THIS DIRECTIVE:

Having regard to the Treaty establishing the European Com-
munity, and in particular Articles 93 and 94 thereof,

Having regard to the proposal from the Commission (1),

Article 1

Having regard to the opinion of the European Parliament (2),

Directive 77/799/EEC is hereby amended as follows:

Having regard to the opinion of the European Economic and
Social Committee (3),

Whereas:

1. the title shall be replaced by the following:

‘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, certain
excise duties and taxation of insurance premiums’;

In order to combat value added tax (VAT) evasion it is
necessary to strengthen cooperation between tax admin-
istrations within the Community and between the latter
and the Commission in accordance with common
principles.

2.

in Article 1(1), the first indent shall be replaced by the
following:

‘— taxation of insurance premiums referred to in the sixth
indent of Article 3 of Council Directive 76/308/EEC,’;

To that end, Council Regulation (EEC) No 218/92 (4),
the system of
which supplemented, as regards VAT,
cooperation established by Council Directive 77/799/
EEC of 19 December 1977 concerning mutual assistance
by the competent authorities of the Member States in
taxation (5), has been
the field of direct and indirect
replaced by Council Regulation (EC) No 1798/2003 of 7
October 2003 on administrative cooperation in the field
of value added tax and repealing Regulation (EEC) No
218/92 (6). The latter Regulation sets out all the provi-
sions relating to administrative cooperation in the field
of VAT, with the exception of mutual assistance as
provided for by Council Directive 76/308/EEC of 15
March 1976 on mutual assistance for the recovery of
claims relating to certain levies, duties, taxes and other
measures (7).

(3)

The scope of mutual assistance laid down by Directive
77/799/EEC must be extended to taxation of the insur-
ance premiums referred to in Directive 76/308/EEC so
as to better protect the financial interests of the Member
States and the neutrality of the internal market.

(4)

Directive 77/799/EEC should therefore be amended
accordingly,

(1) OJ C 270, E, 25.9.2001, p. 96.
(2) OJ C 284 E, 21.11.2002, p. 121.
(3) OJ C 80, 3.4.2002, p. 76.
(4) OJ L 24, 1.2.1992, p. 1. Regulation as last amended by Regulation

(EC) No 792/2002 (OJ L 128, 15.5.2002, p. 1).

(5) OJ L 336, 27.1.1977, p. 15. Directive as last amended by the 1994

Act of Accession.

(6) See page 1 of this Official Journal.
(7) OJ L 73, 19.3.1976, p. 18. Directive as last amended by Directive

2001/44/EC (OJ L 175, 28.6.2001, p. 17).

2(a) in Article 1(5), the wording under the heading ‘in the
United Kingdom’ shall be replaced by the following:

‘The Commissioners of Customs and Excise or an
authorised
required
concerning taxes on insurance premiums and excise duty.

representative

information

for

The Commissioners of Inland Revenue or an authorised
representative for all other information.’;

2(b) in Article 1(5)

the wording under ‘in Italy’ shall be

replaced by the following:

‘Il ministro dell'economia e delle finanze or an authorised
representative.’

3. Article 7(1), shall replaced by the following:

All

‘1.
information made known to a Member State
under this Directive shall be kept secret in that State in the
same manner as information received under its national
legislation. In any case, such information:

— may be made available only to the persons directly
involved in the assessment of the tax or in the adminis-
trative control of this assessment,

— may be made known only in connection with judicial
proceedings or administrative proceedings
involving
sanctions undertaken with a view to, or relating to, the
making or reviewing the tax assessment and only to
persons who are directly involved in such proceedings;
such information may, however, be disclosed during
public hearings or
the competent
authority of the Member State supplying the information
raises no objection,

in judgements if

L 264/24

EN

Official Journal of the European Union

15.10.2003

— shall in no circumstances be used other than for taxation
purposes or in connection with judicial proceedings or
administrative proceedings involving sanctions under-
taken with a view to, or in relation to, the making or
reviewing of the tax assessment.

In addition, Member States may provide for the information
referred to in the first subparagraph to be used for assess-
ment of other levies, duties and taxes covered by Article 2
of Directive 76/308/EEC (*).

(*) OJ L 73, 19.3.1976, p. 18.’

Article 2

References made to Directive 77/799/EEC in relation to value
added tax (VAT) shall be construed as references to Regulation
(EC) No 1798/2003.

When Member States adopt those provisions, they shall contain
a reference to this Directive or shall be accompanied by such a
reference on the occasion of their official publication. Member
States shall determine how such reference is to be made.

2. Member States shall communicate to the Commission the
texts of the provisions of national law which they adopt in the
field covered by this Directive.

Article 4

This Directive shall enter into force on the day of its publica-
tion in the Official Journal of the European Union.

This Directive is addressed to the Member States.

Article 5

Article 3

Done at Luxembourg, 7 October 2003.

1. Member States shall bring into force the laws, regulations
and administrative provisions necessary to comply with this
Directive on 31 December 2003. They shall forthwith inform
the Commission thereof.

For the Council

The President

G. TREMONTI