Refusal of information requests allowed for non conformity, failure to exhaust domestic remedies, public policy, privilege, or trade secrets. Article 7 permits the requested Party to decline assistance where a request is non conforming, where domestic means to obtain the information have not been exhausted unless disproportionate difficulty would result, or where disclosure would violate public policy. The Article preserves protections for trade, business, industrial, commercial or professional secrets and legal professional privilege, and disallows obligations to adopt measures inconsistent with domestic laws, while preventing refusal solely because the tax claim is disputed or because certain Article 5 information is absent if the information can otherwise be provided.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refusal of information requests allowed for non conformity, failure to exhaust domestic remedies, public policy, privilege, or trade secrets.
Article 7 permits the requested Party to decline assistance where a request is non conforming, where domestic means to obtain the information have not been exhausted unless disproportionate difficulty would result, or where disclosure would violate public policy. The Article preserves protections for trade, business, industrial, commercial or professional secrets and legal professional privilege, and disallows obligations to adopt measures inconsistent with domestic laws, while preventing refusal solely because the tax claim is disputed or because certain Article 5 information is absent if the information can otherwise be provided.
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