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Council Directive 2010/24/EUShow full title

Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures

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Article 5Request for information

1.At the request of the applicant authority, the requested authority shall provide any information which is foreseeably relevant to the applicant authority in the recovery of its claims as referred to in Article 2.

For the purpose of providing that information, the requested authority shall arrange for the carrying-out of any administrative enquiries necessary to obtain it.

2.The requested authority shall not be obliged to supply information:

(a)which it would not be able to obtain for the purpose of recovering similar claims arising in the requested Member State;

(b)which would disclose any commercial, industrial or professional secrets;

(c)the disclosure of which would be liable to prejudice the security of or be contrary to the public policy of the requested Member State.

3.Paragraph 2 shall in no case be construed as permitting a requested authority of a Member State to decline to supply information solely because this information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.

4.The requested authority shall inform the applicant authority of the grounds for refusing a request for information.

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