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S.I. No. 334/1978 - European Communities (Mutual Assistance in The Field of Direct Taxation) Regulations, 1978.

S.I. No. 334 of 1978.

EUROPEAN COMMUNITIES (MUTUAL ASSISTANCE IN THE FIELD OF DIRECT TAXATION) REGULATIONS, 1978.

I, SEOIRSE O COLLA, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act, 1972 (No. 27 of 1972), and for the purpose of giving effect to Council Directive No. 77/799/EEC of 19 December 19771 hereby make the following regulations:

1 OJ No. L336/15 of 27 December 1977.

1. These Regulations may be cited as the European Communities (Mutual Assistance in the Field of Taxation) Regulations, 1978.

2. In these Regulations—

"authorised officer" means an officer of the Revenue Commissioners authorised in writing by the Revenue Commissioners for the purposes of these Regulations;

"the Council Directive" means Council Directive No. 77/799/EEC of 19 December 1977.

3. (1) The Revenue Commissioners and authorised officers of those Commissioners may disclose to the competent authorities of another Member State any information required to be so disclosed by virtue of the Council Directive.

(2) Neither the Revenue Commissioners nor an authorised officer of those Commissioners shall disclose any information in pursuance of the Council Directive unless satisfied that the competent authorities of the other Member State concerned are bound by, or have undertaken to observe, rules of confidentiality with respect to the information which are not less strict than those applying to it in the State.

(3) Nothing in this section shall permit the Revenue Commissioners or an authorised officer of those Commissioners to authorise the use of information disclosed by virtue of the Council Directive to the competent authorities of another Member State other than for the purposes of taxation or to facilitate legal proceedings for failure to observe the tax laws of that State.

GIVEN under my Official Seal, this 4th day of December, 1978.

SEOIRSE O COLLA,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations implement at national level the Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation (77/799/EEC).

The Regulations provide that the Revenue Commissioners may disclose to the competent authorities of another Member State any information required to be so disclosed by virtue of the Council Directive.