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Legislation in force

As at 1.4.2012

09 Taxation

09.50 Prevention of tax evasion and avoidance

• 31975Y0214(01)
  Council Resolution of 10 February 1975 on the measures to be taken by the Community in order to combat international tax evasion and avoidance
  (OJ C 35, 14.2.1975, p. 1–2)
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• 31977L0799
  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
  (OJ L 336, 27.12.1977, p. 15–20)
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  Amended by 11979H
  Amended by 31979L1070
  Consolidated text 01977L0799-19791207 htmlpdf
  Consolidated text 01977L0799-19810101 htmlpdf
  Completed by 11985I
  Consolidated text 01977L0799-19860101 htmlpdf
  Consolidated text 01977L0799-19920306 htmlpdf
  Amended by 11994N
  Consolidated text 01977L0799-19950101 htmlpdf
  Amended by 12003T
  Amended by 32003L0093
  Consolidated text 01977L0799-20031015 htmlpdf
  Consolidated text 01977L0799-20040501 htmlpdf
  Amended by 32004L0056
  Amended by 32004L0106
  Consolidated text 01977L0799-20041224 htmlpdf
  Amended by 32006L0098
  Consolidated text 01977L0799-20070101 htmlpdf
  See 32011L0016
  

• 31994Y1020(01)
  Council conclusions of 11 July 1994 concerning the fight against fraud
  (OJ C 292, 20.10.1994, p. 1–2)
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• 31994Y1214(01)
  Council Resolution of 6 December 1994 on the legal protection of the financial interests of the Communities
  (OJ C 355, 14.12.1994, p. 2–3)
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• 31995R2988
  Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests
  (OJ L 312, 23.12.1995, p. 1–4)
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• 31996R2185
  Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities
  (OJ L 292, 15.11.1996, p. 2–5)
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• 31998D0527
  98/527/EC, Euratom: Commission Decision of 24 July 1998 on the treatment for national accounts purposes of VAT fraud (the discrepancies between theoretical VAT receipts and actual VAT receipts) (notified under document number C(1998) 2202) (Text with EEA relevance)
  (OJ L 234, 21.8.1998, p. 39–42)
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• 31999D0352
  1999/352/EC, ECSC, Euratom: Commission Decision of 28 April 1999 establishing the European Anti-fraud Office (OLAF) (notified under document number SEC(1999) 802)
  (OJ L 136, 31.5.1999, p. 20–22)
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• 31999D0394
  1999/394/EC, Euratom: Council Decision of 25 May 1999 concerning the terms and conditions for internal investigations in relation to the prevention of fraud, corruption and any illegal activity detrimental to the Communities' interests
  (OJ L 149, 16.6.1999, p. 36–38)
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• 31999D0396
  1999/396/EC, ECSC, Euratom: Commission Decision of 2 June 1999 concerning the terms and conditions for internal investigations in relation to the prevention of fraud, corruption and any illegal activity detrimental to the Communities' interests (notified under document number SEC(1999) 802)
  (OJ L 149, 16.6.1999, p. 57–59)
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• 31999Q0531
  Interinstitutional Agreement of 25 May 1999 between the European Parliament, the Council of the European Union and the Commission of the European Communities concerning internal investigations by the European Anti-fraud Office (OLAF)
  (OJ L 136, 31.5.1999, p. 15–19)
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• 31999R1073
  Regulation (EC) No 1073/1999 of the European Parliament and of the Council of 25 May 1999 concerning investigations conducted by the European Anti-Fraud Office (OLAF)
  (OJ L 136, 31.5.1999, p. 1–7)
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• 31999R1074
  Council Regulation (Euratom) No 1074/1999 of 25 May 1999 concerning investigations conducted by the European Anti-Fraud Office (OCAF)
  (OJ L 136, 31.5.1999, p. 8–14)
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• 32004D0011(01)
  2004/525/EC:Decision of the European Central Bank of 3 June 2004 concerning the terms and conditions for European Anti-Fraud Office investigations of the European Central Bank, in relation to the prevention of fraud, corruption and any other illegal activities detrimental to the European Communities’ financial interests and amending the Conditions of Employment for Staff of the European Central Bank (ECB/2004/11)
  (OJ L 230, 30.6.2004, p. 56–60)
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• 32004D0026(01)
  2004/26/: Decision No 26/2004 of the Committee of the Regions of 10 February 2004 relating to the conditions and procedures for internal investigations in relation to the prevention of fraud, corruption and any illegal activity detrimental to the Communities' interests
  (OJ L 102, 7.4.2004, p. 84–86)
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• 32004D0804
  Decision No 804/2004/EC of the European Parliament and of the Council of 21 April 2004 establishing a Community action programme to promote activities in the field of the protection of the Community's financial interests (Hercule programme)
  (OJ L 143, 30.4.2004, p. 9–14)
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  Amended by 32007D0878
  Consolidated text 02004D0804-20070726 htmlpdf
  

• 32005L0060
  Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing (Text with EEA relevance)
  (OJ L 309, 25.11.2005, p. 15–36)
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  Implemented by 32006L0070
  Amended by 32007L0064
  Consolidated text 02005L0060-20071225 htmlpdf
  Amended by 32008L0020
  Consolidated text 02005L0060-20080320 htmlpdf
  Amended by 32009L0110
  Amended by 32010L0078
  

• 32009H0784
  Commission Recommendation of 19 October 2009 on withholding tax relief procedures (Text with EEA relevance)
  (OJ L 279, 24.10.2009, p. 8–11)
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• 32011D0544
  2011/544/EU: Commission Implementing Decision of 16 September 2011 on establishing a common fiscal marker for gas oils and kerosene (notified under document C(2011) 6422)
  (OJ L 241, 17.9.2011, p. 31–32)
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• 32011L0016
  Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
  (OJ L 64, 11.3.2011, p. 1–12)
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• 41991X1217
  Resolution of the Council and of the representatives of the Governments of the Member States, meeting within the Council of 13 November 1991 concerning the protection of the financial interests of the Communities
  (OJ C 328, 17.12.1991, p. 1–2)
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• 42010Y1012(01)
  Statement of the Representatives of the Governments of the Member States meeting within the Council on Eurofisc, established under Chapter X of the Council Regulation on administrative cooperation and combating fraud in the field of value added tax
  (OJ C 275, 12.10.2010, p. 4–5)
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