Notwithstanding currently applicable professional secrecy rules, exchanges of information between resolution authorities and tax authorities should be improved. Such exchanges should take place in accordance with national law. Where the information originates in another Member State, it should only be exchanged with the express consent of the relevant authority which has disclosed it.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
