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Judgment of the Court (First Chamber) of 13 April 2000 in Case C-420/98 (reference for a preliminary ruling from the Nederlandse Raad van State): W. N. v Staatssecretaris van Financiën (Harmonisation of laws — Directive 77/799/EEC — Mutual assistance by the authorities of the Member States in the field of direct taxation — Spontaneous exchange of information)
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