Proposal for a Council Directive …/…/EC of […] concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums (Codified version)
Date: 2009-03-23
Institutions: Council of the European Union
Subjects: VAT, codification of EU law, direct tax, mutual recognition principle, tax evasion, tax harmonisation













EUR-Lex - 51977FC0799 - EN






Important legal notice




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51977FC0799

Proposal for a Council Directive …/…/EC of […] concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums (Codified version)  









EN
|COMMISSION OF THE EUROPEAN COMMUNITIES|
Brussels,
COM ( 200 8 )
Proposal for a
COUNCIL DIRECTIVE …/…/EC
of […]
concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums
(Codified version)
EXPLANATORY MEMORANDUM
1. In the context of a people’s Europe, the Commission attaches great importance to simplifying and clarifying Community law so as to make it clearer and more accessible to the ordinary citizen, thus giving him new opportunities and the chance to make use of the specific rights it gives him.
This aim cannot be achieved so long as numerous provisions that have been amended several times, often quite substantially, remain scattered, so that they must be sought partly in the original instrument and partly in later amending ones. Considerable research work, comparing many different instruments, is thus needed to identify the current rules.
For this reason a codification of rules that have frequently been amended is also essential if Community law is to be clear and transparent.
2. On 1 April 1987 the Commission therefore decided [1]  to instruct its staff that all legislative acts should be  codified  after  no more  than ten amendments, stressing that this is a minimum requirement and that departments should endeavour to codify at even shorter intervals the texts for which they are responsible, to ensure that the Community rules are clear and readily understandable.
3. The Conclusions of the Presidency of the Edinburgh European Council (December 1992) confirmed this [2] , stressing the importance of  codification  as it offers certainty as to the law applicable to a given matter at a given time.
Codification must be undertaken in full compliance with the normal Community legislative procedure.
Given that no changes of substance may be made to the instruments affected by  codification , the European Parliament, the Council and the Commission have agreed, by an interinstitutional agreement dated 20 December 1994, that an accelerated procedure may be used for the fast-track adoption of codification instruments.
4. The purpose of this proposal is to undertake a codification of 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 premiums [3] . The new Directive will supersede the various acts incorporated in it [4] ; this proposal fully preserves the content of the acts being codified and hence does no more than bring them together with  only such formal amendments  as are required by the codification exercise itself.
5. The  codification  proposal was drawn up on the basis of a  preliminary consolidation , in all official languages, of Directive  77 / 799 / EEC  and the instruments amending it, carried out by the Office for Official Publications of the European Communities, by means of  a data-processing system . Where the Articles have been given new numbers, the correlation between the old and the new numbers is shown in a table contained in Annex  II  to the codified Directive.
Proposal for a
  2004/106/EC Art. 1 pt. 1
COUNCIL DIRECTIVE …/…/EC
of […]
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 (adapted)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Communi ty, and in particular Article     94    thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament [5] ,
Having regard to the opinion of the European Economic and Social Committee [6] ,
Whereas:
 
(1) 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 premiums [7]  has  been substantially amended  several times [8] . In the interests of clarity and rationality the said Directive should be codified.
  77/799/EEC  Recital 1
(2) Practices of tax evasion and tax avoidance extending across the frontiers of Member States lead to budget losses and violations of the principle of fair taxation and are liable to bring about distortions of capital movements and of conditions of competition . T hey therefore affect the operation of the  internal  market.
  77/799/EEC Recital 2
(3) For these reasons the Council adopted on 10 February 1975 a resolution on the measures to be taken by the Community in order to combat international tax evasion and avoidance [9] .
  77/799/EEC  Recital 3
(4) T he international nature  of   the problem means that national measures, whose effect does not extend beyond national frontiers, are insufficient . C ollaboration between administrations on the basis of bilateral agreements is also unable to counter new forms of tax evasion and avoidance, which are increasingly assuming a multinational character .
  77/799/EEC Recital 4 (adapted)
(5) C ollaboration between tax administrations within the Community should therefore be     consolidated     in accordance w ith common principles and rules.
  77/799/EEC Recital 5
(6) T he Member States should, on request, exchange information concerning particular cases . T he State so requested should make the necessary   inquiries   to obtain such information.
  2004/56/EC Recital 2
(7) When a Member State conducts  inquiries   in order to obtain the information necessary to respond to a request for assistance, that State should be regarded as acting on its own account .   I n that way, there will only be one set of rules applying to the information-gathering process and the investigation will not be undermined by delays.
  77/799/EEC Recital 6
(8) T he Member States should exchange, even without any request, any information which appears relevant for the correct assessment of taxes on income and on capital, in particular where there appears to be an artificial transfer of profits between enterprises in different Member States or where such transactions are carried out between enterprises in two Member States through a third country in order to obtain tax advantages, or where tax has been or may be evaded or  avoided for any reason whatever.
  77/799/EEC Recital 7
(9) I t is important that officials of the tax administration of one Member State be allowed to be present in the territory of another Member State if both the States  concerned consider it desirable.
  77/799/EEC Recital 8
(10) C are must be taken to ensure that information provided in the course of such collaboration is not disclosed to unauthori s ed persons, so that the basic rights of citizens and enterprises are safeguarded . I t is therefore necessary that the Member States receiving such information should not use it, without the authori s ation of the Member State supplying it, other than for the purposes of taxation or to facilitate legal proceedings for failure to observe the tax laws of the receiving State . I t is also necessary that the receiving States afford the information the same degree of confidentiality which it enjoyed in the State which provide d it, if the latter so requires.
  2004/56/EC Recital 6
(11) In view of the legal requirement in certain Member States that a taxpayer be notified of decisions and instruments concerning his tax liability and of the ensuing difficulties for the tax authorities, including cases where the taxpayer has relocated to another Member State, it is desirable that, in such circumstances, the tax authorities should be able to call upon the assistance of the competent authorities of the Member State to which the taxpayer has relocated.
  2004/56/EC Recital 7
(12) Since the tax situation of one or more persons liable to tax established in several Member States often is of common or complementary interest, it should be made possible for simultaneous controls  of such persons   to be carried out   by two or more Member States, by mutual agreement and on a voluntary basis, whenever such controls appear to be more effective than controls carried out by only one Member State.
  77/799/EEC Recital 9  (adapted)
(13) A  Member State which is called upon to carry out  inquiries   or to provide information    should     have the right to refuse to do so where its laws or administrative practice prevent its tax administration from carrying out thes e   inquiries   or from collecting or using this information for its own purposes, or where the provision of such information would be contrary to public policy or would lead to the disclosure of a commercial, industrial or  p rofessional secret or of a commercial process, or where the Member State for which the information is intended is unable for practical or legal reasons  to provide similar information.
  77/799/EEC Recital 10
(14) C ollaboration between the Member States and the Commission is necessary for the permanent study of cooperation procedures and the pooling of experience in the fields considered, and in particular in the field of the artific i al transfer of profits within groups of enterprises, with the aim of improving those procedures and of preparing appropria te Community rules.
 
(15) This Directive should be without prejudice to the obligations of the Member States relating to the time-limits for transposition into national law and application of the Directives set out in Annex  I , Part  B ,
  77/799/EEC
HAS ADOPTED THIS DIRECTIVE:
Article 1
General provisions
 2004/106/EC Art. 1  pt .   2
1. In accordance with the provisions of this Directive the competent authorities of the Member States shall exchange any information that may enable them to effect a correct assessment of taxes on income and on capital, and any information relating to the establishment of taxes on insurance premiums referred to in the sixth indent of Article 3 of Council Directive  [ 76/308/EEC ] [10] .
 77/799/EEC
2. There shall be regarded as taxes on income and on capital, irrespective of the manner in which they are levied, all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the disposal of movable or immovable property, taxes on the amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
  1994  Act of Accession ,  Art. 29 and Annex I, p. 276
3. The taxes referred to in paragraph 2 are at present, in particular:
in Belgium:
Impôt des personnes physiques /  Personenbelasting
Impôt des sociétés /  Vennootschapsbelasting
Impôt des personnes morales  /  Rechtspersonenbelasting
Impôt des non-résidents /  Belasting  der niet-verblijfhouders
 2006/98/E C  Art. 1 and Annex  point  3(a)
in   Bulgari a :
данък   върху   доходите   на   физическите   лица
корпоративен   данък
данъци ,  удържани   при   източника
алтернативни   данъци   на   корпоративния   данък
окончателен   годишен  ( патентен )  данък
 2003 Act of Accession ,  Art. 20 and Annex II, pt. 9, p. 557
in the Czech Republic:
Daně z příjmů
Daň z nemovitostí
Daň dědická, daň darovací a daň z převodu nemovitostí
Daň z přidané hodnoty
Spotřební daně
 1994 Act of Accession, Art. 29 and Annex I, p. 276
in Denmark:
Indkomstskat til staten
Selskabsskat
Den kommunale indkomstskat
Den amtskommunale indkomstskat
Folkepensionsbidragene
Sømandsskat
Den særlige indkomstskat
Kirkeskat
Formueskat til staten
Bidrag til dagpengefonden
in Germany:
Einkommensteuer
Körperschaftsteuer
Vermögensteuer
Gewerbesteuer
Grundsteuer
 2003 Act of Accession ,  Art. 20 and Annex II, pt. 9, p. 557
in Estonia:
Tulumaks
Sotsiaalmaks
Maamaks
 1994 Act of Accession, Art. 29 and Annex I, p. 276
in Ireland:
Income tax
Corporation tax
Capital gains tax
Wealth tax
in Greece:
Φόρος   εισοδήματος   φυσικών   προσώπων
Φόρος   εισοδήματος   νομικών   προσώπων
Φόρος   ακινήτου   περιουσίας
in Spain:
Impuesto sobre la Renta de las Personas Físicas
Impuesto sobre Sociedades
Impuesto Extraordinario sobre el Patrimonio de las Personas Físicas
in France:
Impôt sur le revenu
Impôt sur les sociétés
Taxe professionnelle
Taxe foncière sur les propriétés bâties
Taxe foncière sur les propriétés non bâties
in Italy:
Imposta sul reddito delle persone fisiche
Imposta sul reddito delle persone giuridiche
Imposta locale sui redditi
 2003 Act of Accession ,  Art. 20 and Annex II, pt. 9, p. 557
in Cyprus:
Φόρος Εισοδήματος
'Εκτακτη Εισφορά για την Άμυνα της Δημοκρατίας
Φόρος Κεφαλαιουχικών Κερδών
Φόρος Ακίνητης Ιδιοκτησίας
in Latvia:
iedzīvotāju ienākuma nodoklis
nekustamā īpašuma nodoklis
uzņēmumu ienākuma nodoklis
in Lithuania:
Gyventojų pajamų mokestis
Pelno mokestis
Įmonių ir organizacijų nekilnojamojo turto mokestis
Žemės mokestis
Mokestis už valstybinius gamtos išteklius
Mokestis už aplinkos teršimą
Naftos ir dujų išteklių mokestis
Paveldimo turto mokestis
 1994 Act of Accession, Art. 29 and Annex I, p. 276
in Luxembourg:
Impôt sur le revenu des personnes physiques
Impôt sur le revenu des collectivités
Impôt commercial communal
Impôt sur la fortune
Impôt foncier
 2003 Act of Accession ,  Art. 20 and Annex II, pt. 9, p. 557
in Hungary:
S zemélyi jövedelemadó
T ársasági adó
O sztalékadó
Á ltalános forgalmi adó
J övedéki adó
É pítményadó
T elekadó
in Malta:
Taxxa fuq l-income
 1994 Act of Accession, Art. 29 and Annex I, p. 276
in the Netherlands:
Inkomstenbelasting
Vennootschapsbelasting
Vermogensbelasting
in Austria:
Einkommensteuer
Körperschaftsteuer
Grundsteuer
Bodenwertabgabe
Abgabe von land- und forstwirtschaftlichen Betrieben
 2003 Act of Accession ,  Art. 20 and Annex II, pt. 9, p. 557
in Poland:
Podatek dochodowy od osób prawnych
Podatek dochodowy od osób fizycznych
Podatek od czynności cywilnopranych
 1994 Act of Accession, Art. 29 and Annex I, p. 276
in Portugal:
Contribuição predial
Imposto sobre a indústria agrícola
Contribuição industrial
Imposto de capitais
Imposto profissional
Imposto complementar
Imposto de mais-valias
Imposto sobre o rendimento do petróleo
Os adicionais devidos sobre os impostos precedentes
 2006/98/E C  Art. 1 and Annex point 3(a )
in   R omania :
impozitul pe venit
impozitul pe profit
impozitul pe veniturile obţinute din România de nerezidenţi
impozitul pe veniturile microîntreprinderilor
impozitul pe clădiri
impozitul pe teren
 2003 Act of Accession ,  Art. 20 and Annex II, pt. 9, p. 557
in Slovenia:
Dohodnina
Davki občanov
Davek od dobička pravnih oseb
Posebni davek na bilančno vsoto bank in hranilnic
in Slovakia:
daň z príjmov fyzických osôb
daň z príjmov právnických osôb
daň z dedičstva
daň z darovania
daň z prevodu a prechodu nehnuteľností
daň z nehnuteľností
daň z pridanej hodnoty
spotrebné dane
 1994 Act of Accession, Art. 29 and Annex I, p. 276
in Finland:
Valtion tuloverot /  de statliga inkomstskatterna
Yhteisöjen tulovero  /  inkomstskatten för samfund
Kunnallisvero  /  kommunalskatten
Kirkollisvero  /  kyrkoskatten
Kansaneläkevakuutusmaksu  /  folkpensionsförsäkringspremien
Sairausvakuutusmaksu  /  sjukförsäkringspremien
Korkotulon lähdevero  /  källskatten på ränteinkomst
Rajoitetusti verovelvollisen lähdevero  /  källskatten för begränsat skattskyldig
Valtion varallisuusvero  /  den statliga förmögenhetsskatten
Kiinteistövero  /  fastighetsskatten 
in Sweden:
Den statliga inkomstskatten
Sjömansskatten
Kupongskatten
Den särskilda inkomstskatten för utomlands bosatta
Den särskilda inkomstskatten för utomlands bosatta artister m.fl.
Den statliga fastighetsskatten
Den kommunala inkomstskatten
Förmögenhetsskatten
in the United Kingdom:
Income tax
Corporation tax
Capital gains tax
Petroleum revenue tax
Development land tax
 77/799/EEC
4. Paragraph 1 shall also apply to any identical or similar taxes imposed subsequently, whether in addition to or in place of the taxes listed in paragraph 3. The competent authorities of the Member States shall inform one another and the Commission of the date of entry into force of such taxes.
  1994  Act of Accession ,  Art. 29 and Annex I, p. 276 ,  and Art. 29 and Annex I, p. 278
5. The expression  ‘ competent authority ’  means:
in Belgium:
De Minister van financiën or an authori s ed representative
Le Ministre des finances or an authori s ed representative
 2006/98/E C  Art. 1 and Annex point 3(b)
in Bulgari a :
Изпълнителният   директор   на   Националната   агенция   за   приходите
 2003 Act of Accession, Art. 20, and Annex II, pt. 9, p. 558
in the Czech Republic:
Ministr financí or an authorised representative
 1994 Act of Accession, Art. 29 and Annex I, p. 276, and Art. 29 and Annex I, p. 278
in Denmark:
Skatteministeren or an authori s ed representative
in Germany:
Der Bundesminister der Finanzen or an authori s ed representative
 2003 Act of Accession, Art. 20  and Annex II, pt. 9, p. 558
in Estonia:
Rahandusminister or an authorised representative
 1994 Act of Accession, Art. 29 and Annex I, p. 276, and Art. 29 and Annex I, p. 278
in Ireland:
The Revenue Commissioners or  an  authorised representative
in Greece:
Το Υπουργείο Οικονομικών or an authori s ed representative
in Spain:
El Ministro de Economía y Hacienda or an authori s ed representative
in France:
Le ministre de l'économie or an authori s ed representative
in Italy:
 2004/56/EC Art. 1 pt.  1(a)
Il Capo del Dipartimento per le Politiche Fiscali or  an   authorised representatives
 2003 Act of Accession, Art. 20  and Annex II, pt. 9, p. 558
in Cyprus:
Υπουργός Οικονομικών or an authorised representative
in Latvia:
Finanšu ministrs or an authorised representative
in Lithuania:
Finansų ministras or an authorised representative
  1994  Act of Accession ,  Art. 29 and Annex I, p. 276 and Art. 29 and Annex I, p. 278
in Luxembourg:
Le ministre de finance or an authori s ed representative
 2003 Act of Accession, Art. 20 and Annex II, pt. 9, p. 558
in Hungary:
A pénzügyminiszter or an authorised representative
in Malta:
Il-Ministru responsabbli għall-Finanzi or an authorised representative
 1994 Act of Accession, Art. 29 and Annex I, p. 276 and Art. 29 and Annex I, p. 278
in the Netherlands:
De minister van financiën or an authori s ed representative
in Austria:
Der Bundesminister für Finanzen or an authori s ed representative
 2003 Act of Accession, Art. 20 and Annex II, pt. 9, p. 558
in Poland:
Minister Finansów or an authorised representative
 1994 Act of Accession, Art. 29 and Annex I, p. 276 and Art. 29 and Annex I, p. 278
in Portugal:
O Ministro das Finanças or an authori s ed representative
 2006/98/E C  Art. 1 and Annex point 3(b)
in Romania :
Ministerul Finanţelor Publice  or an authorised representative
 2003 Act of Accession, Art. 20 and Annex II, pt. 9, p. 558
in Slovenia:
Minister za finance or an authorised representative
in Slovakia:
Minister financií or an authorised representative
 1994 Act of Accession, Art. 29 and Annex I, p. 276 and Art. 29 and Annex I, p. 278
in Finland:
Valtiovarainministeriö or an authori s ed representative
Finansministeriet or an authori s ed representative
in Sweden:
 2004/56/EC Art. 1  pt .   1(b)
Chefen för Finansdepartementet or   an   authorised representative
  1994  Act of Accession ,  Art. 29 and Annex I, p. 278
in the United Kingdom:
 2003/93/EC Art. 1  pt .   2 ( a )
The Commissioners of Customs and Excise or an authorised representative ,  for information required concerning taxes on insurance premiums and excise duty
The Commissioners of Inland Revenue or an authorised representative ,  for all other information
 77/799/EEC
Article 2
Exchange  on request
1. The competent authority of a Member State may request the competent authority of another Member State to forward the information referred to in Article 1(1) in a particular case. The competent authority of the requested State need not comply with the request if it appears that the competent authority of the State making the request has not exhausted its own usual sources of information, which it could have utili s ed, according to the circumstances, to obtain the information requested without running the risk of endangering the attainment of the sought after result.
2. For the purpose of forwarding the information referred to in paragraph 1, the competent authority of the requested Member State shall arrange for the conduct of any  inquiries   necessary to obtain such information.
 2004/56/EC Art. 1  pt .   2
In order to obtain the information sought, the requested authority or the administrative authority to which it has recourse shall proceed as though acting on its own account or at the request of another authority in its own Member State.
 77/799/EEC  (adapted)
Article 3
Automatic exchange of information
For categories of cases which they shall determine under the consultation procedure laid down in Article   11 , the competent authorities of the Member States shall regularly exchange the information referred to in Article 1(1) without prior request.
Article 4
Spontaneous exchange of information
1. The competent authority of a Member State shall without prior request forward the infor mation referred to in Article 1 (1) of which it has knowledge to the competent authority of any other Member State concerned, in the following circumstances:
(a) the competent authority of the one Member State has grounds for supposing that there     is  an unusual reduction in or exemption from     tax  in the other Member State;
(b) a person liable to tax obtains a reduction in or an exemption from tax in the one Member State which would give rise to an increase in tax or to liability to tax in the other Member State;
(c) business dealings between a person liable to tax in a Member State and a person liable to tax in another Member Sta te     ,  in volving   either  a fixed establishment  pertaining to those persons,  or one or more third parties,  located in one or more other countries,     are conducted in such a way that a saving in tax may result in one or the other Member State or in both:
(d) the competent authority of a Member State has grounds for supposing that a saving of tax     is taking place, as a result of     artificial transfers of profits within groups of enterprises;
(e) information forwarded to the one Member State by the competent authority of the other Member State has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Member State.
2. The competent authorities of the Member States may, under the consultation procedure laid down in Article   11 , extend the exchange of information provided for in paragraph 1  of this Article  to cases other than those specified therein.
3. The competent authori t ies of the Member States may forward to each other in any other case, without prior request, the infor mation referred to in Article 1 (1) of which they have knowledge.  
 77/799/EEC (adapted)
Article 5
Time limit for forw arding information
The competent authority of a Member State which, under   Articles     1 to 4   , is called upon to furnish information, shall forward it as swiftly as possible. If it encounters obstacles in furnishing the information or if it refuses to fur n ish the information, it shall forthwith inform the requesting authority to this effect, indicating the nature of the obstacles or the reasons for its refusal.
Article 6
Collaboration by officials of the State concerned
For the purpose of applying    Articles 1 to 4,     the competent authority of the Member State providing the information and the competent authority of the Member State for which the information is intended may agree, under the consultation procedure laid down in Article   11 , to authori s e the presence in the first Member State of officials of the tax administration of the other Member State. The details for applying this provision shall be determined under the same procedure.  
 77/799/EEC
Article 7
Provisions relating to secrecy
 2004/56/EC Art. 1  pt .   3
1. All 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:
(a) may be made available only to the persons directly involved in the assessment of the tax or in the administrative control of this assessment ;
(b) 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  of  the tax assessment and only to persons who are directly involved in such proceedings; such information may, however, be disclosed during public hearings or in  judgments   if the competent authority of the Member State supplying the information raises no objection at the time when it first supplies the information ;
(c) shall in no circumstances be used other than for taxation purposes or in connection with judicial proceedings or administrative proceedings involving sanctions undertaken 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 assessment of other levies, duties and taxes covered by Article 2 of Directive  [ 76/308/EEC ] .
 77/799/EEC
2. Paragraph 1 shall not oblige a Member State whose legislation or administrative practice lays down, for domestic purposes, narrower limits than those contained in the provisions of that paragraph to provide information if the State concerned does not undertake to respect those narrower limits.
3. Notwithstanding paragraph 1, the competent authorities of the Member State providing the information may pe r mit it to be used for other purposes in the requesting State, if, under the legislation of the informing State, the information could, in similar circumstances, be used in the informing State for similar purposes.
4. Where a competent authority of a Member State considers that information which it has received from the competent authority of another Member State is likely to be useful to the competent authority of a third Member State, it may transmit it to  that   competent authority with the agreement of the competent authority which supplied the information.
Article 8
Limits to exchange of information
 2004/56/EC Art. 1 pt.  4(a)
1. This Directive does not impose any obligation upon a Member State from which information is requested to carry out inquiries or to communicate information, if it would be contrary to its legislation or administrative practices for the competent authority of that State to conduct such inquiries or to collect the information sought.
 77/799/EEC
2. The  communication   of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy.
 2004/56/EC Art. 1  pt .   4(b)
3. The competent authority of a Member State may decline  communication   of information  where   the Member State requesting it is unable, for reasons of fact or law, to provide the same type of information.
 2004/56/EC Art. 1  pt .   5
Article  9
Notification
1. At the request of the competent authority of a Member State, the competent authority of another Member State shall, in accordance with the rules governing the notification of similar instruments in the requested Member State, notify the addressee of all instruments and decisions which emanate from the administrative authorities of the requesting Member State and concern the application in its territory of legislation on taxes covered by this Directive.
2. Requests for notification shall indicate the subject of the instrument or decision to be notified and shall specify the name and address of the addressee, together with any other information which may facilitate identification of the addressee.
3. The requested authority shall inform the requesting authority immediately of its response to the request for notification and shall notify it, in particular, of the date of notification of the decision or instrument to the addressee.
Article  10
Simultaneous controls
1. Where the tax situation of one or more persons liable to tax is of common or complementary interest to two or more Member States, those States may agree to conduct simultaneous controls, in their own territory, with a view to exchanging the information thus obtained, whenever they would appear to be more effective than controls conducted by one Member State alone.
2. The competent authority in each Member State shall identify independently the persons liable to tax whom it intends to propose for simultaneous control. It shall notify the respective competent authorities in the other Member States concerned of the cases which, in its view, should be subject to simultaneous control. It shall give reasons for its choice, as far as possible, by providing the information which led to its decision. It shall specify the period of time during which such controls should be conducted.
3. The competent authority of each Member State concerned shall decide whether it wishes to take part in the simultaneous control. On receipt of a proposal for a simultaneous control, the competent authority shall confirm its agreement or communicate its reasoned refusal to its counterpart authority.
4. Each competent authority of the Member States concerned shall appoint a representative with responsibility for supervising and coordinating the control operation.
 77/799/EEC  Art. 9
Article  11
Consultations
1. For the purposes of the implementation of this Directive, consultations shall be held, if necessary in a Committee, between:
(a) the competent authorities of the Member States concerned at the request of either, in respect of bilateral questions ;
(b) the competent authorities of all the Member States and the Commission, at the request of one of those authorities or the Commission, in so far as the matters involved are not solely of bilateral interest.
2. The competent authorities of the Member States may communicate directly with each other. The comp e tent authorities of the Member States may by mutual agreement permit authorities designated by them to communicate directly with each other in specified cases or in certain categories of cases.
3. Where the competent authorities make arrangements on bilateral matters covered by this Directive other than as regards individual cases, they shall as soon as possible inform the Commission thereof. The Commission shall in turn notify the competent authorities of the other Member States.
  77/799/EEC Art. 10
Article  12
Pooling of experience
The Member States shall, together with the Commission, constantly monitor the cooperation procedure provided for in this Directive and shall pool their experience, especially in the field of transfer pricing within groups of enterprises, with a view to improving such cooperation and, where appropriate, drawing up a body of rules in the fields concerned.
  77/799/EEC Art. 11  (adapted)
Article  13
Applicability of wider-ranging provisions  concerning   assistance
  This Directive     shall not impede the fulfilment of any wider obligations to exchange information which might flow from other legal acts.
  77/799/EEC   Art. 12  (adapted)
Article   14
Communication of provisions of national law
Member States shall communicate to the Commission the texts of  the main   provisions of national law which they   adopt in the field covered by this Directive.
 
Article 15
Repeal
Directive 77 / 799 / EEC , as amended by the  acts  listed in Annex  I ,  Part A,  is repealed, without prejudice to the obligations of the Member States relating to the time-limits for t ransposition into national law  and application of the Directives set out in Annex  I, Part  B .
Without prejudice to the third paragraph, r eferences to the repealed Directive shall be construed as references to this Directive and shall be read in accordance with  the correlation table in Annex II .
  2003/93/EC Art. 2 and 2004/106/EC Art. 3 , first paragraph  (adapted)
References made to    th e repealed     Directive  :  
(a) in relation to value added tax shall be construed as references to  Council   Regulation  (EC) No 1798/2003 [11] ;
(b) in respect of excise duties shall be construed as  references   to  Council   Regulation  (EC) No 2073/2004 [12] .
 
Article 16
Entry into force
This Directive shall enter into force on the twentieth day following that of its publication in the  Official Journal of the European Union .
  77/799/EEC Art. 13
Article  17
Addressees
This Directive is addressed to the Member States.
Done at Brussels,  […]
For the Council
The President
[…]
ANNEX I
Part A
Repealed Directive with its  list of  successive amendments (referred to in Article  15 )
Directive  77 / 799 / EEC (OJ L 336, 27.12.1977, p. 15)||
1979 Act of Accession, Annex I, Part VI, point 2 (OJ L 291, 19.11.1979, p. 95)||
Directive 79/1070/EEC (OJ L 331, 27.12.1979, p. 8)||
1985 Act of Accession, Annex I, Part V, point 5 (OJ L 302, 15.11.1985, p. 167)||
Directive 92/12/EEC ( OJ L 76, 23.3.1992, p. 1)  |only as regards Article 30  |
1994 Act of Accession, Annex I, Part XIII, point B.1 (OJ C 241, 29.8.1994, p. 276)||
2003 Act of Accession, Annex II, Section 9, point 4 (OJ L 236, 23.9.2003, p. 555)||
Directive 2003/93/EC (OJ L 264, 15.10.2003, p. 23)||
Directive 2004/56/EC (OJ L 127, 29.4.2004, p. 70)||
Directive 2004/106/EC (OJ L 359, 4.12.2004, p. 30)  |only as regards Article 1 and Article 3, first paragraph  |
Directive 2006/98/EC (OJ L 363, 20.12.2006, p. 129)|only Article 1, as regards the reference to Directive 77/799/EEC, and point 3 of the Annex|
Part  B
List of time-limits for transposition into national law  and application (referred to in Article  15 )
Directive|Time-limit for transposition|Date of application |
77/799/EEC|1 January 1979|_|
79/1070/EEC|1 January 1981|_|
92/12/EEC|1 January 1993|_|
2003/93/EC|31 December 2003|_|
2004/56/EC|1 January 2005|_|
2004/106/EC|30 June 2005|1 July 2005|
2006/98/EC|1 January 2007|_|
_____________
ANNEX II
Correlation Table
Directive 77 / 799 / EEC|This Directive|
Article s  1  to  6|Article s   1  to  6|
Article 7 ( 1 ) ,  first subparagraph ,  first indent|Article 7(1), first subparagraph,  point  ( a)|
Article 7(1), first subparagraph,  second  indent|Article 7(1), first subparagraph,  point  (b )|
Article 7(1), first subparagraph,  third  indent|Article 7(1), first subparagraph,  point  (c )|
Article 7(1),  second  subparagraph|Article 7(1),  second  subparagraph|
Article 7( 2 ),  (3) and (4)|Article 7( 2 ),  (3) and (4)|
Article 8|Article 8|
Article 8 a|Article 9|
Article 8 b|Article 10|
Article 9 ( 1 ) ,  first indent|Article 11 ( 1 )( a)|
Article 9(1), second indent|Article 11 ( 1 )( b)|
Article 9 (2) and (3)|Article 11 (2) and (3)|
Articles 10 and  11|Articles 12  and  13|
Article 12 ( 1 )|-|
Article 12 ( 2 )|Article 14|
-|Article 15|
-|Article 16|
Article 13|Article 17|
-|Annex I|
-|Annex II|
_____________
[1] COM(87) 868 PV.
[2] See Annex 3 to Part A of the Conclusions.
[3] Carried out pursuant to the Communication from the Commission to the European Parliament and the Council – Codification of the Acquis communautaire, COM(2001) 645 final.
[4] Annex I, Part A to this proposal.
[5] OJ C […], […], p. […].
[6] OJ C […], […], p. […].
[7] OJ L 336, 27.12.1977, p. 15. Directive as last amended by Directive 2006/98/EC (OJ L 363, 20.12.2006, p. 129).
[8] See Annex I, Part A.
[9] OJ C 35, 14.2.1975, p. 1.
[10] OJ L 73, 19.3.1976, p. 18. 
[11] OJ L 264, 15.10.2003, p. 1.
[12] OJ L 359, 4.12.2004, p. 1.