council direct ec april amend direct eec mutual assist compet author member state field direct taxat excis duti taxat insur premium council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe council direct eec decemb mutual assist compet author member state field direct taxat excis duti taxat insur premium establish ground rule administr cooper exchang inform member state order detect prevent tax evas tax fraud enabl member state carri correct tax assess essenti improv expand modernis rule member state conduct enquiri order obtain inform respond request assist state regard act account set rule appli inform gather process investig undermin delai inappropri fight tax fraud effect member state receiv inform member state subsequ request permiss disclos inform public hear judgement made clear member state oblig carri enquiri order obtain inform respond request assist legisl administr practic permit compet author conduct enquiri collect inform compet author member state refus inform assist request member state posit suppli type inform reason fact law view legal requir member state taxpay notifi decis instrument tax liabil ensu difficulti tax author includ case taxpay reloc member state desir circumst tax author call assist compet author member state taxpay reloc tax situat person liabl tax establish member state common complementari interest made simultan control carri person member state mutual agreement voluntari basi control effect control carri member state commiss submit propos direct basi articl treati council take view propos direct relat harmonis legisl field direct indirect taxat act adopt basi articl treati consult european parliament letter date novemb inform council intent chang legal basi direct eec amend adopt direct articl direct eec amend articl amend word quot itali quot replac quot il capo del dipartimento le politich fiscali authoris repres quot word quot sweden quot replac quot chefen för finansdepartementet authoris repres quot articl subparagraph ad quot order obtain inform sought request author administr author recours proce act account request author member state quot articl replac quot inform made member state direct secret state manner inform receiv nation legisl case inform made person directli involv assess tax administr control assess made connect judici proceed administr proceed involv sanction undertaken view relat make review tax assess person directli involv proceed inform disclos public hear judgement compet author member state suppli inform rais object time suppli inform circumst taxat purpos connect judici proceed administr proceed involv sanction undertaken view relat make review tax assess addit member state provid inform refer subparagraph assess levi duti tax cover articl direct eec quot articl amend paragraph replac quot direct impos oblig member state inform request carri inquiri commun inform contrari legisl administr practic compet author state conduct inquiri collect inform sought quot paragraph replac quot compet author member state declin transmiss inform member state request unabl reason fact law provid type inform quot articl insert quot articl notif request compet author member state compet author member state accord rule govern notif similar instrument request member state notifi addresse instrument decis eman administr author request member state concern applic territori legisl tax cover direct request notif subject instrument decis notifi address addresse inform facilit identif addresse request author inform request author immedi respons request notif notifi date notif decis instrument addresse articl simultan control tax situat person liabl tax common complementari interest member state state agre conduct simultan control territori view exchang inform obtain effect control conduct member state compet author member state identifi independ person liabl tax intend propos simultan control notifi respect compet author member state concern case view subject simultan control give reason choic provid inform led decis period time control conduct compet author member state concern decid wish part simultan control receipt propos simultan control compet author confirm agreement commun reason refus counterpart author compet author member state concern appoint repres respons supervis coordin control oper quot articl member state bring forc law regul administr provis compli direct januari forthwith commun commiss text provis correl tabl provis direct member state adopt measur refer direct accompani refer occas offici public method make refer laid member state articl direct enter forc dai public offici journal european union articl direct address member state luxembourg april council presid walsh opinion deliv januari publish offici journal oj oj direct amend direct ec oj oj