2.

A competent authority may refuse to act on a request for information or a request to cooperate with an investigation only in any of the following exceptional circumstances: where complying with the request is likely to adversely affect its own investigation, enforcement activities or a criminal investigation; where judicial proceedings have already been initiated in respect of the same actions and against the same persons before the authorities of the Member State addressed; where a final judgment has already been delivered in relation to such persons for the same actions in the Member State addressed.

← art_33__para_1__text_1 · All articles · art_33__para_2__text_1 →

Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.