Luxembourg, 22/07/2005 (Agence Europe) - The United Kingdom has been found guilty of excluding Gibraltar from part of the scope of the Directive on mutual assistance in the field of taxation, explains a Court of Justice press release, pointing out that the 'of Gibraltar does not fall outside the requirement of mutual assistance by the competent authorities of the Member States in the fields of VAT and excise duties.'
A 1977 directive (77/799/EEC amended by Directive 79/1070/EEC and...