lexiara

art_1__point_4__text_2

‘1a. The information referred to in Section 2 of Chapter V shall only be used for the purposes referred to in paragraph 1 and where it has been verified by reference to other tax information available to the competent authorities of the Member States.’.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.