- endvidere kun bringes frem ved en retslig procedure , en strafferetlig procedure eller en procedure , der medfoerer anvendelse af administrative sanktioner , ivaerksat med henblik paa eller i forbindelse med skatteligningen eller kontrollen hermed , og kun over for personer , som er direkte inddraget i disse procedurer ; disse oplysninger kan dog refereres under aabne retsmoeder eller i domme , saafremt den kompetente myndighed i den medlemsstat , der afgiver oplysningerne , ikke modsaetter sig dette ;
- may in addition be made known only in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or relating to, the making or reviewing the tax assessment and only to persons who are directly involved in such proceedings ; such information may, however, be disclosed during public hearings or in judgements if the competent authority of the Member State supplying the information raises no objection,