Article 8

In cases of exchanges of information as defined in Article 5, where the national legislation in force in a Member State provides for notification of the person concerned of the exchange of information, those provisions may continue to apply except where their application would prejudice the investigation of tax evasion in another Member State. In the latter event, at the express request of the applicant authority, the requested authority shall refrain from such notification.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.