(c)

the clients referred to in point (a) of this paragraph are identified or identifiable by the financial institution holding the account on behalf of those clients prior to the date on which a relevant administrative authority makes a determination as referred to in Article 2(1), point (8)(a), or a judicial authority makes a ruling as referred to in Article 2(1), point (8)(b).

← (b) · All articles · (a) →

Source: EUR-Lex (Cellar) · retrieved 2026-10-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.