1.

Any information communicated in whatever form pursuant to this Regulation shall be of a confidential nature. It shall be covered by the obligation of professional secrecy and shall enjoy the protection extended to similar information under both the national law of the Member State which received it and the corresponding provisions applicable to Community authorities. In any case, such information: may be made available only to the persons directly concerned with the bases of assessment, collection or administrative control of taxes for the purspose of the assessment of taxes, or to persons employed by Community institutions whose duties require that they have access to it, may in addition be used in connection with judicial or administrative proceedings that may involve sanctions, initiated as a result of infringements of tax law.

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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.