DIRECTIVE , MAKE IT CLEAR THAT THE BAN ON DISCLOSURE ALSO COVERS STATEMENTS WHICH SUCH PERSONS MAKE AS WITNESSES IN CIVIL PROCEEDINGS .
29 IT FOLLOWS THAT THE ANSWER TO THE FIRST QUESTION MUST BE THAT ARTICLE 12 ( 1 ) OF THE DIRECTIVE , WHICH STATES THAT THE OBLIGATION TO MAINTAIN PROFESSIONAL SECRECY IMPOSED ON PERSONS NOW OR IN THE PAST EMPLOYED BY THE COMPETENT AUTHORITIES MEANS THAT THE CONFIDENTIAL INFORMATION WHICH THEY RECEIVE IN THE COURSE OF THEIR DUTIES MAY NOT BE DIVULGED TO ANY PERSON OR AUTHORITY EXCEPT BY VIRTUE OF PROVISIONS LAID DOWN BY LAW , ALSO APPLIES TO STATEMENTS WHICH SUCH PERSONS MAKE AS WITNESSES IN CIVIL PROCEEDINGS .
THE SECOND AND THIRD QUESTIONS
30 THE SECOND AND THIRD QUESTIONS RAISE THE POINT WHETHER THE PROVISIONS LAID DOWN BY LAW TO WHICH ARTICLE 12 ( 1 ) OF THE DIRECTIVE REFERS MUST BE UNDERSTOOD AS MEANING PROVISIONS SPECIFICALLY INTENDED TO ESTABLISH AN EXCEPTION TO THE BAN ON DISCLOSING THE KIND OF INFORMATION COVERED BY THE DIRECTIVE OR WHETHER THEY ALSO INCLUDE GENERAL PROVISIONS CONCERNING THE LIMITS WHICH THE MAINTENANCE OF PROFESSIONAL SECRECY PLACES ON THE OBLIGATION TO GIVE EVIDENCE AS A WITNESS .
31 AS THE COURT OBSERVED WHEN EXAMINING THE CONTEXT OF ARTICLE 12 AND THE AIMS OF THE DIRECTIVE , ARTICLE 12 CONSTITUTES PART OF THE FIRST STAGE OF THE HARMONIZATION AND COORDINATION PROCESS REGARDING CREDIT INSTITUTIONS . ALTHOUGH IT IN PRINCIPLE PROHIBITS THE MEMBER STATES FROM DIVULGING CONFIDENTIAL INFORMATION , IT TAKES ACCOUNT OF THE CONSIDERABLE DIFFERENCES BETWEEN THE LEGISLATIVE PROVISIONS OF THE MEMBER STATES CONCERNING THE PROTECTION OF SUCH INFORMATION .
32 ARTICLE 12 ( 1 ) IS NOT INTENDED TO LAY DOWN AN ABSOLUTE DUTY OR TO DETERMINE OR HARMONIZE THE SCOPE OF PROFESSIONAL SECRECY ; IT GUARANTEES PROFESSIONAL SECRECY SUBJECT TO ANY DEROGATIONS FROM THE OBLIGATION TO MAINTAIN IT WHICH MAY BE LAID DOWN BY EXISTING OR FUTURE PROVISIONS OF NATIONAL LEGISLATION GOVERNING THE CIRCUMSTANCES IN WHICH CONFIDENTIAL INFORMATION MAY BE DIVULGED . IT IS THEREFORE CLEAR FROM THE GENERAL REFERENCE TO THE PROVISIONS LAID DOWN BY LAW IN EACH MEMBER STATE THAT AT THIS INITIAL STAGE , WHEN THE AIM IS ONLY TO ELIMINATE THE MOST OBSTRUCTIVE DIFFERENCES BETWEEN THE LEGISLATIVE PROVISIONS OF THE MEMBER STATES , THE EXISTING OR FUTURE PROVISIONS OF THE MEMBER STATES MAY CONTAIN EXCEPTIONS TO THE DUTY TO MAINTAIN PROFESSIONAL SECRECY .
33 AS REGARDS THE CONFLICT WHICH MAY ARISE BETWEEN THE INTEREST IN ESTABLISHING THE TRUTH , WHICH IS FUNDAMENTAL TO THE ADMINISTRATION OF JUSTICE , AND THE INTEREST IN MAINTAINING THE CONFIDENTIALITY OF CERTAIN KINDS OF INFORMATION , IT IS FOR THE COURTS TO FIND THE BALANCE BETWEEN THOSE INTERESTS IF THE NATIONAL LEGISLATURE HAS NOT RESOLVED THE CONFLICT IN SPECIFIC LEGISLATIVE PROVISIONS . IN A CASE SUCH AS THIS , IN WHICH THE RELEVANT PROVISION OF NATIONAL LAW IS , ACCORDING TO THE NATIONAL COURT ' S INTERPRETATION , GENERAL IN CHARACTER , IT IS THEREFORE FOR THE NATIONAL COURT