Article 30

Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products · European Union

Directive 77/799/EEC is amended as follows: 1. The title shall be replaced by the following: 'Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation'. 2. In Article 1: Paragraph 1 shall be replaced by the following: value added tax, excise duty on mineral oils, excise duty on alcohol and alcoholic beverages, excise duty on manufactured tobacco.' '1. In accordance with this Directive the competent authorities of the Member State shall exchange any information that may enable them to effect a correct assessment of taxes on income and capital and any information relating to the assessment of the following indirect taxes: Paragraph 5 shall be replaced by the following in respect of Denmark, Greece, the United Kingdom and Portugal: Skatteministeren or an authorized representative; The Commissioners of Customs and Excise or an authorized representative for information required concerning value added tax and excise duty, The Commissioners of Irland Revenue or an authorized representative for all other information; O Ministro das Finanças or an authorized representative.' 'in Denmark: in Greece: Ypoyrgos Oikonomikon or an authorized representative; in the United Kingdom: in Portugal:

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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.