32Moreover, it must be pointed out that it is precisely to combat practices of tax evasion and tax avoidance, as well as to enable taxes on income and capital to be correctly assessed, that Directive 77/799 set out mechanisms designed to strengthen cooperation among the tax authorities within the Community (see, to that effect, inter alia, Case C-420/98 W. N. [2000] ECR I-2847, paragraph 22, and Case C-533/03 Commission v Council [2006] ECR I-1025, paragraphs 70 and 71).
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