55Moreover, the tax authorities concerned have the power, pursuant to 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 and taxation of insurance premiums (OJ 1977 L 336, p. 15), as amended by Council Directive 2004/106/EC of 16 November 2004 (OJ 2004 L 359, p. 30), in force at the material time, and Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799 (OJ 2011 L 64, p. 1) to request information from the authorities of another Member State for the purposes of obtaining all the information that may be necessary to effect a correct assessment of a taxpayer’s tax liability (see, to that effect, judgments in Haribo Lakritzen Hans Riegel and Österreichische Salinen, EU:C:2011:61, paragraph 101, and Meilicke and Others, EU:C:2011:438, paragraph 51).
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