preamble_13

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

Whereas it 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; (1)OJ No C 293, 13.12.1976, p. 34. (2)OJ No C 56, 7.3.1977, p. 66. (3)OJ No C 35, 14.2.1975, p. 1.

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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.