Hanns-Martin Bachmann v Belgian State.
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- Comisión de las Comunidades Europeas contra Reino de Bélgica.
- Commission of the European Communities v Federal Republic of Germany.
- Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the fields of direct taxation and value added tax (77/799/EEC)
- Treaty establishing the European Community