What changed, Council Directive of 19 December 1977 concerning mutual assistance by the competent author…
2007-01-01 → 2013-01-01 · no interpretation, just the text delta
| on 2007-01-01 | eu-eurlex:31977l0799:2007-01-01 (2007-01-01 → 2012-12-31) · official source ↗ |
| on 2013-01-01 | eu-eurlex:31977l0799:2013-01-01 (2013-01-01 → open) · official source ↗ |
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+ ### document − ### Article 1 — General provisions − − 1. In accordance with the provisions of this Directive the competent authorities of the Member States shall exchange any information that may enable them to effect a correct assessment of taxes on income and on capital, and any information relating to the establishment of taxes on insurance premiums… − − 2. There shall be regarded as taxes on income and on capital, irrespective of the manner in which they are levied, all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the disposal of movable or immovable property, taxes on the am… − − 3. 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:* − − Indkomstskat til staten − − Selskabsskat − − Den kommunale indkomstskat − − Den amtskommunale indkomstskat − − Folkepensionsbidragene − − Sømandsskat − − Den særlige indkomstskat − − Kirkeskat − − Formueskat til staten − − Bidrag til dagpengefonden − − *in Germany:* − − Einkommensteuer − − Körperschaftsteuer − − Vermögensteuer − − Gewerbesteuer − − Grundsteuer − − *in Greece:* − − Φόρος εισοδήματος φυσικών προσώπων − − Φόρος εισοδήματος νομικών προσώπων − − Φόρος ακινήτου περιουσίας − − *in Spain:* − − Impuesto sobre la Renta de las Personas Físicas − − Impuesto sobre Sociedades − − Impuesto Extraordinario sobre el Patrimonio de las Personas Físicas − − *in France:* − − Impôt sur le revenu + 1977L0799 — EN — 01.01.2013 — 010.001 This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents ►B COUNCIL DIRECTIVE of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct… − 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 Austria:* − − Einkommensteuer − − Körperschaftsteuer − − Grundsteuer − − Bodenwertabgabe − − Abgabe von land- und forstwirtschaftlichen Betrieben − − *in Portugal:* − − Contribuição predial − − Imposto sobre a indústria agrícola − − Contribuição industrial − − Imposto de capitais − − Imposto profissional − − Imposto complementar − − Imposto de mais-valias − − Imposto sobre o rendimento do petróleo − − Os adicionais devidos sobre os impostos precedentes − − *in Finland:* − − Valtion tuloverot—de statliga inkomstskatterna − − Yhteisöjen tulovero—inkomstskatten för samfund − − Kunnallisvero—kommunalskatten − − Kirkollisvero—kyrkoskatten − − Kansaneläkevakuutusmaksu—folkpensionsförsäkringspremien − − Sairausvakuutusmaksu—sjukförsäkringspremien − − Korkotulon lähdevero—källskatten på ränteinkomst − − Rajoitetusti verovelvollisen lähdevero—källskatten för begränsat skattskyldig − − Valtion varallisuusvero—den statliga förmögenhetsskatten − − Kiinteistövero—fastighetsskatten − − *in Sweden:* − − Den statliga inkomstskatten − − Sjömansskatten − − Kupongskatten − − Den särskilda inkomstskatten för utomlands bosatta − − Den särskilda inkomstskatten för utomlands bosatta artister m.fl. − − Den statliga fastighetsskatten − − Den kommunala inkomstskatten − − Förmögenhetsskatten − − *in the United Kingdom:* − − Income tax − − Corporation tax − − Capital gains tax − − Petroleum revenue tax − − Development land tax − − *in the Czech Republic:* − − Daně z příjmů − − Daň z nemovitostí − − Daň dědická, daň darovací a daň z převodu nemovitostí − − Daň z přidané hodnoty − − Spotřební daně − − *in Estonia:* − − Tulumaks − − Sotsiaalmaks − − Maamaks − − *in Cyprus:* − − Φόρος Εισοδήματος − − 'Εκτακτη Εισφορά για την Άμυνα της Δημοκρατίας − − Φόρος Κεφαλαιουχικών Κερδών − − Φόρος Ακίνητης Ιδιοκτησίας − − *in Latvia:* − − iedzīvotāju ienākuma nodoklis − − nekustamā īpašuma nodoklis − − uzņēmumu ienākuma nodoklis − − *in Lithuania:* − − Gyventojų pajamų mokestis − − Pelno mokestis − − Įmonių ir organizacijų nekilnojamojo turto mokestis − − Žemės mokestis − − Mokestis už valstybinius gamtos išteklius − − Mokestis už aplinkos teršimą − − Naftos ir dujų išteklių mokestis − − Paveldimo turto mokestis − − *in Hungary:* − − személyi jövedelemadó − − társasági adó − − osztalékadó − − általános forgalmi adó − − jövedéki adó − − építményadó − − telekadó − − *in Malta:* − − Taxxa fuq l-income − − *in Poland:* − − Podatek dochodowy od osób prawnych − − Podatek dochodowy od osób fizycznych − − Podatek od czynności cywilnopranych − − *in Slovenia:* − − Dohodnina − − Davki občanov − − Davek od dobička pravnih oseb − − Posebni davek na bilančno vsoto bank in hranilnic − − *in Slovakia:* − − daň z príjmov fyzických osôb − − daň z príjmov právnických osôb − − daň z dedičstva − − daň z darovania − − daň z prevodu a prechodu nehnuteľností − − daň z nehnuteľností − − daň z pridanej hodnoty − − spotrebné dane. − − *in Bulgaria:* − − данък върху доходите на физическите лица − − корпоративен данък − − данъци, удържани при източника − − алтернативни данъци на корпоративния данък − − окончателен годишен (патентен) данък − − *in Romania:* − − impozitul pe venit − − impozitul pe profit − − impozitul pe veniturile obținute din România de nerezidenți − − impozitul pe veniturile microîntreprinderilor − − impozitul pe clădiri − − impozitul pe teren. − − 4. Paragraph 1 shall also apply to any identical or similar taxes imposed subsequently, whether in addition to or in place of the taxes listed in paragraph 3. The competent authorities of the Member States shall inform one another and the Commission of the date of entry into force of such taxes. − − 5. 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:* − − Skatteministeren or an authorized representative − − *in Germany:* − − Der Bundesminister der Finanzen or an authorized representative − − *in Greece:* − − Το Υπουργείο Οικονομικών or an authorized representative − − *in Spain:* − − El Ministro de Economía y Hacienda 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 Capo del Dipartimento per le Politiche Fiscali or his authorised representatives − − *in Luxembourg:* − − Le ministre de finance or an authorized representative − − *in the Netherlands:* − − De minister van financiën or an authorized representative − − *in Austria:* − − Der Bundesminister für Finanzen or an authorized representative − − *in Portugal:* − − O Ministro das Finanças or an authorized representative − − *in Finland:* − − Valtiovarainministeriö or an authorized representative − − Finansministeriet or an authorized representative − − *in Sweden:* − − Chefen för Finansdepartementet or his authorised representative − − *in the United Kingdom:* − − The Commissioners of Customs and Excise or an authorised representative for information required concerning taxes on insurance premiums and excise duty − − The Commissioners of Inland Revenue or an authorised representative for all other information − − *in the Czech Republic:* − − Ministr financí or an authorised representative − − *in Estonia:* − − Rahandusminister or an authorised representative − − *in Cyprus:* − − Υπουργός Οικονομικών or an authorised representative − − *in Latvia:* − − Finanšu ministrs or an authorised representative − − *in Lithuania:* − − Finansų ministras or an authorised representative − − *in Hungary:* − − A pénzügyminiszter or an authorised representative − − *in Malta:* − − Il-Ministru responsabbli għall-Finanzi or an authorised representative − − *in Poland:* − − Minister Finansów or an authorised representative − − *in Slovenia:* − − Minister za finance or an authorised representative − − *in Slovakia:* − − Minister financií or an authorised representative − − *in Bulgaria:* − − Изпълнителният директор на Националната агенция за приходите − − *in Romania:* − − Ministerul Finanțelor Publice or an authorised representative − − ### Article 2 — Exchange on request − − 1. The competent authority of a Member State may request the competent authority of another Member State to forward the information referred to in Article 1 (1) in a particular case. The competent authority of the requested State need not comply with the request if it appears that the competent auth… − − 2. For the purpose of forwarding the information referred to in paragraph 1, the competent authority of the requested Member State shall arrange for the conduct of any enquiries necessary to obtain such information. − − In order to obtain the information sought, the requested authority or the administrative authority to which it has recourse shall proceed as though acting on its own account or at the request of another authority in its own Member State. − − ### Article 3 — Automatic exchange of information − − For categories of cases which they shall determine under the consultation procedure laid down in Article 9, the competent authorities of the Member States shall regularly exchange the information referred to in Article 1 (1) without prior request. − − ### Article 4 — Spontaneous exchange of information − − 1. The competent authority of a Member State shall without prior request forward the information referred to in Article 1 (1) of which it has knowledge, to the competent authority of any other Member State concerned, in the following circumstances: − − (a) the competent authority of the one Member State has grounds for supposing that there may be a loss of tax in the other Member State; − − (b) a person liable to tax obtains a reduction in or an exemption from tax in the one Member State which would: give rise to an increase in tax or to liability to tax in the other Member State; − − (c) business dealings between a person liable to tax in a Member State and a person liable to tax in another Member Staid are conducted through one or more countries in such a way that a saving in tax may result in one or the other Member State or in both: − − (d) the competent authority of a Member State has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises; − − (e) information forwarded to the one Member State by the competent authority of the other Member State has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Member State. − − 2. The competent authorities of the Member States may, under the consultation procedure laid down in Article 9, extend the exchange of information provided for in paragraph 1 to cases other than those specified therein. − − 3. The competent authoriries of the Member States may forward to each other in any other case, without prior request, the information referred to in Article 1 (1) of which they have knowledge. − − ### Article 5 — Time limit for forw arding information − − The competent authority of a Member State which, under the preceding Articles, is called upon to furnish information, shall forward it as swiftly as possible. If it encounters obstacles in furnishing the information or if it refuses to furbish the information, it shall forthwith inform the requestin… − − ### Article 6 — Collaboration by officials of the State concerned − − For the purpose of applying the preceding provisions, the competent authority of the Member State providing the information and the competent authority of the Member State for which the information is intended may agree, under the consultation procedure laid down in Article 9, to authorize the prese… − − ### Article 7 — Provisions relating to secrecy − − 1. All information made known to a Member State under this Directive shall be kept secret in that State in the same manner as information received under its national legislation. In any case, such information: … diff truncated at 500 changed lines …
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