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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 expression "competent authority" means: in Belgium: De minister van financiën or an authorized representative Le ministre des finances or an authorized representative in Denmark: Ministeren for skatter og afgifter or an authorized representative in Germany: Der Bundesminister der Finanzen or an authorized representative in France: Le ministre de l'économie or an authorized representative in Ireland: The Revenue Commissioners or their authorized representative in Italy: Il Ministro per le finanze or an authorized representative in Luxembourg: Le ministre des finances or an authorized representative in the Netherlands: De minister van financiën or an authorized representative in the United Kingdom: The Commissioners of Inland Revenue or their authorized representative

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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.