
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authorities of the Member States in the field of direct taxation and taxation of insurance premiums (77/799/EEC) (repealed) 

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General provisions
Article 1 
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Exchange on request
Article 2 
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Automatic exchange of information
Article 3 
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Spontaneous exchange of information
Article 4 
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Time limit for forw arding information
Article 5 
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Collaboration by officials of the State concerned
Article 6 
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Provisions relating to secrecy
Article 7 
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Limits to exchange of information
Article 8 
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Notification
Article 8a 
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Simultaneous controls
Article 8b 
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Consultations
Article 9 
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Pooling of experience
Article 10 
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Applicability of wider-ranging provisions of assistance
Article 11 
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Final provisions
Article 12 
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Article 13 
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