(iii) taxes on income and on capital as defined in Article 1(2) of 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(8);
iii) indkomst- og formueskatter som defineret i artikel 1, stk. 2, i Rådets direktiv 77/799/EØF af 19. december 1977 om gensidig bistand mellem medlemsstaternes kompetente myndigheder inden for området direkte skatter(8)