15.10.2003 Official Journal of the European Union L 264/23 COUNCIL DIRECTIVE 2003/93/EC of 7 October 2003 amending Council Directive 77/799/EEC concerning mutual assistance by the competent authori- ties of the Member States in the field of direct and indirect taxation THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Com- munity, and in particular Articles 93 and 94 thereof, Having regard to the proposal from the Commission ('), Having regard to the opinion of the European Parliament (), Having regard to the opinion of the European Economic and Social Committee (), Whereas: (1) In order to combat value added tax (VAT) evasion it is necessary to strengthen cooperation between tax admin- istrations within the Community and between the latter and the Commission in accordance with common principles. (2)  To that end, Council Regulation (EEC) No 218/92 (%), which supplemented, as regards VAT, the system of cooperation established by 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assistance by the competent authorities of the Member States in the field of direct and indirect taxation (°), has been replaced by Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 (°). The latter Regulation sets out all the provi- sions relating to administrative cooperation in the field of VAT, with the exception of mutual assistance as provided for by Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (). (3)  The scope of mutual assistance laid down by Directive 77[799/EEC must be extended to taxation of the insur- ance premiums referred to in Directive 76/308/EEC so as to better protect the financial interests of the Member States and the neutrality of the internal market. (4)  Directive 77[799/EEC should therefore be amended accordingly, 270, E, 25.9.2001, p. 96. 284 E, 21.11.2002, p. 121. 80, 3.4.2002, p. 76. 24, 1.2.1992, p. 1. Regulation as last amended by Regulation (EC) No 792/2002 (0] L 128, 15.5.2002, p. 1). () OJ L 336, 27.1.1977, p. 15. Directive as last amended by the 1994 Act of Accession. (®) See page 1 of this Official Journal. () OJ L 73, 19.3.1976, p. 18. Directive as last amended by Directive 2001/44/EC (O] L 175, 28.6.2001, p. 17). HAS ADOPTED THIS DIRECTIVE: Atrticle 1 Directive 77/799/EEC is hereby amended as follows: 1. the title shall be replaced by the following: ‘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, certain excise duties and taxation of insurance premiums’; 2. in Article 1(1), the first indent shall be replaced by the following: ‘— taxation of insurance premiums referred to in the sixth indent of Article 3 of Council Directive 76/308/EEC,; 2(a) in Article 1(5), the wording under the heading ‘in the United Kingdom’ shall be replaced by the following: ‘The Commissioners of Customs and Excise or an authorised representative for information required concerning taxes on insurance premiums and excise duty. The Commissioners of Inland Revenue or an authorised representative for all other information.’; 2(b) in Article 1(5) the wording under ‘in Italy’ shall be replaced by the following: ‘Il ministro dell'economia e delle finanze or an authorised representative.’ 3. Article 7(1), shall replaced by the following: ‘1. All information made known to a Member State under this Directive shall be kept secret in that State in the same manner as information received under its national legislation. In any case, such information: — may be made available only to the persons directly involved in the assessment of the tax or in the adminis- trative control of this assessment, — may be made known only in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or relating to, the making or reviewing the tax assessment and only to persons who are directly involved in such proceedings; such information may, however, be disclosed during public hearings or in judgements if the competent authority of the Member State supplying the information raises no objection,