63As regards, in the second place, the need to ensure the effectiveness of fiscal supervision, it should be pointed out that movements between Member States and non-member States fall within a legal context different from that in force within the Union and that the framework for cooperation between the competent authorities of the Member States established by Directive 77/799, as amended by Council Directive 2006/98 of 20 November 2006 (OJ 2006 L 363, p. 129), in force at the material time in the main proceedings, and by Council Directive 2011/16/EU of 15 February 2011, on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ 2011 L 64, p. 1), does not exist between those authorities and the competent authorities of a non-member State where that State has not entered into any undertaking of mutual assistance (judgment of 10 February 2011, Haribo Lakritzen Hans Riegel and Österreichische Salinen, C‑436/08 and C‑437/08, EU:C:2011:61, paragraphs 65 and 66).
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