Judgment_paragraph 3 · Commission of the European Communities v Kingdom of Belgium (C-522/04)

3Article 1(1) 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, certain excise duties and taxation of insurance premiums (OJ 1977 L 336, p. 15), as amended by Council Directive 2003/93/EC of 7 October 2003 (OJ 2003 L 264, p. 23; ‘Directive 77/799’), states:‘In accordance with 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 capital and any information relating to the assessment of the following indirect taxes:— taxation of insurance premiums referred to in the sixth indent of Article 3 of Council Directive 76/308/EEC [of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (OJ 1976 L 73, p. 18), as amended by Council Directive 2001/44/EC of 15 June 2001 (OJ 2001 L 175, p. 17; ‘Directive 76/308’)],...’