Council Directive of 19 December 1977 concerning mutual assistance by the competent author…

× Skip to main content //<![CDATA[ Log in //]]>// My EUR-Lex My EUR-Lex Sign in Register My recent searches (0) //<![CDATA[ English //]]>// English Select your language Official EU languages: bgбългарски esEspañol csČeština daDansk deDeutsch etEesti keel elΕλληνικά enEnglish frFrançais gaGaeilge hrHrvatski itItaliano lvLatviešu valoda ltLietuvių kalba huMagyar mtMalti nlNederlands plPolski ptPortuguês roRomână skSlovenčina slSlovenščina fiSuomi svSvenska EUR-Lex Access to European Union law <a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a> Experimental features × Choose the experimental features you want to try Do you want to help improving EUR-Lex ? This is a list of experimental features that you can enable. These features are still under development; they are not fully tested, and might reduce EUR-Lex stability. Don't forget to give your feedback!   Warning! Experimental feature conflicts detected. Replacement of CELEX identifiers by short titles - experimental feature. It replaces clickable CELEX identifiers of treaties and case-law by short titles. Visualisation of document relationships. It displays a dynamic graph with relations between the act and related documents. It is currently only available for legal acts. Deep linking. It enables links to other legal acts referred to within the documents. It is currently only available for documents smaller than 900 KB. Apply EUR-Lex Access to European Union law This document is an excerpt from the EUR-Lex website You are here EUROPA EUR-Lex home EUR-Lex - 01977L0799-20040501 - EN Help Print Menu EU law Treaties Treaties currently in force Founding Treaties Accession Treaties Other treaties and protocols Chronological overview Legal acts Consolidated texts International agreements Preparatory documents EFTA documents Lawmaking procedures Summaries of EU legislation Browse by EU institutions European Parliament European Council Council of the European Union European Commission Court of Justice of the European Union European Central Bank European Court of Auditors European Economic and Social Committee European Committee of the Regions Browse by EuroVoc EU case-law Case-law Reports of cases Directory of case-law Official Journal Access to the Official Journal Official Journal L series daily view Official Journal C series daily view Browse the Official Journal Legally binding printed editions Special edition National law and case-law National transposition National case-law JURE case-law Information Themes in focus EUR-Lex developments Statistics ELI register What is ELI? ELI background Why implement ELI? Countries implementing ELI Testimonials How to implement ELI Glossary EU budget online Quick search //<![CDATA[ //]]>// Use quotation marks to search for an "exact phrase". Append an asterisk () to a search term to find variations of it (transp, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).     Search tips Need more search options? Use the Advanced search Document 01977L0799-20040501 Help Print Text Document information Up-to-date link Permanent link Download notice Save to My items Access latest version (01/01/2007) 01/01/2007  All consolidated versions  Hide consolidated versions 01/01/2013 01/01/2007 24/12/2004 01/05/2004 15/10/2003 01/01/1995 06/03/1992 01/01/1986 01/01/1981 07/12/1979 Legal act ​ Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums (77/799/EEC) Consolidated text: Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums (77/799/EEC) Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums (77/799/EEC) Access initial legal act( No longer in force) Access latest version (01/01/2007) 01/01/2007 01/05/2004 ELI: http://data.europa.eu/eli/dir/1977/799/2004-05-01  Expand all  Collapse all  Languages and formats available Language BG ES CS DA DE ET EL EN FR GA HR IT LV LT HU MT NL PL PT RO SK SL FI SV   PDF EN Toggle Dropdown BG ES CS DA DE ET EL EN FR GA HR IT LV LT HU MT NL PL PT RO SK SL FI SV   The HTML format is unavailable in your User interface language This site is managed by the Publications Office of the European Union Need help? Help pages Contact Sitemap Follow us X Legal Legal notice Cookies policy Accessibility Privacy statement Information About EUR-Lex Newsletter Useful links Other services European Data EU tenders EU research results EU Whoiswho EU publications N-Lex EU Law Tracker Discover more on europa.eu Contact the EU Call us 00 800 6 7 8 9 10 11 Use other telephone options Write to us via our contact form Meet us at one of the EU centres Social media Search for EU social media channels Legal Languages on our websites Privacy policy Legal notice Cookies EU institutions European Parliament European Council Council of the European Union European Commission Court of Justice of the European Union (CJEU) European Central Bank (ECB) European Court of Auditors European External Action Service (EEAS) European Economic and Social Committee European Committee of Regions (CoR) European Investment Bank European Ombudsman European Data Protection Supervisor (EDPS) European Data Protection Board European Personnel Selection Office Publications Office of the European Union Agencies Switch to mobile  Switch to desktop