46The Court held, in paragraphs 30 to 36 of that judgment, that Directive 77/799, the purpose of which is to govern cooperation between the tax authorities of Member States, coordinates the transfer of information between competent authorities by imposing certain obligations on the Member States, but does not confer specific rights on the taxpayer as regards his participation in the procedure for the exchange of information between those authorities. In particular, that directive does not impose any obligation for those authorities to give the taxpayer a hearing.
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