32As the Court found in Case C-184/05 Twoh International [2007] ECR I-7897, paragraphs 30 and 31, it is clear from the first two recitals in the preamble to Directive 77/799 that the aim of the directive is to combat international tax evasion and avoidance, and that it was therefore adopted in order to govern cooperation between the tax authorities of the Member States.
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