Limits of the Obligation to Provide Assistance
(1) Subject to the provisions of Article 33:
- (a) information shall not be provided:
- (aa) If the necessary official functions in taxation proceedings under the law of one State could not be carried out or would contradict a general administrative order;
- (bb) If that would lead, with respect to taxes within the meaning of this Agreement to taxation contravening this Agreement;
- (cc) If that would prejudice public order (ordre public) in particular, if secrecy is not guaranteed in one of the Contracting States as provided for in Article 37;
- (dd) To the extent that there is a danger that damage will be caused to the party concerned through the disclosure of a trade, industry, commercial or professional secret or a business procedure that cannot be reconciled with the purpose of the provision of the information;
- (b) Need not be provided if:
- (aa) There are grounds to assume with respect to a request that the requesting State has not exhausted its own possibilities for inquiry, although it could have pursued them without prejudicing the purpose of the inquiry;
- (bb) There is no reciprocity;
- (cc) The information can only be provided at a disproportionately high cost;
- (dd) The fiscal authorities of a State would seriously prejudice the performance of their own functions by providing the information.
(2) In other cases of assistance, paragraph (1) shall apply mutatis mutandis.
(3) If an act of assistance relates to circumstances governed by the provisions of chapters II, III and IV, it may be made dependent on a prior agreement concerning binding arbitration within the meaning of Article 41, paragraph (5), second sentence.