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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 · European Union

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 in Denmark: Indkomstskaten til staten Selsskabsskat Den kommunale indkomstskat Den amtskommunale indkomstskat Folkepensionsbidragene Sømandsskatten Den særlige indkomstskat Kirkeskatten Formueskatten til staten Bidrag til dagpengefonden in Germany: Einkommensteuer Körperschaftsteuer Vermögensteuer Gewerbesteuer Grundsteuer 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 Ireland: Income tax Corporation tax Capital gains tax Wealth tax in Italy: Imposta sul reddito delle persone fisiche Imposta sul reddito delle persone giuridiche Imposta locale sui redditi in Luxembourg: Impôt sur le revenu des personnes physiques Impôt sur le revenu des collectivités Impôt commercial communal Impôt sur la fortune Impôt foncier in the Netherlands: Inkomstenbelasting Vennootschapsbelasting Vermogensbelasting in the United Kingdom: Income tax Corporation tax Capital gains tax Petroleum revenue tax Development land tax

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.