iii) indkomst- og formueskatter som defineret i artikel 1, stk. 2, i Rådets direktiv 77/799/EØF af 19. december 1977 om gensidig bistand mellem medlemsstaternes kompetente myndigheder inden for området direkte skatter(8)
(iii) taxes on income and on capital as defined in Article 1(2) of 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(8);