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
Modified by
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
March 6, 1992 title Replacement
March 6, 1992 article 1.1. Replacement
March 6, 1992 article 1.5 Replacement