preamble_16

Whereas care must be taken to ensure that information provided in the course of such collaboration is not disclosed to unauthorized persons, so that the basic rights of citizens and undertakings are safeguarded; whereas it is therefore necessary that an authority receiving such information should not, without the authorization of the authority supplying it, use it for purposes other than taxation or to facilitate legal proceedings for failure to comply with the tax laws of the Member States concerned; whereas the receiving authority must also accord such information the same degree of confidentiality as it enjoyed in the Member State which provided it, if the latter so requires;

← preamble_15 · All articles · preamble_17 →

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