2.
Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures · European Union
The requested authority shall not be obliged to supply information: which it would not be able to obtain for the purpose of recovering similar claims arising in the requested Member State; which would disclose any commercial, industrial or professional secrets; the disclosure of which would be liable to prejudice the security of or be contrary to the public policy of the requested Member State.
← art_5__para_1__text_2 · All articles · art_5__para_2__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.