Publication: Magyar Közlöny
Issue: MK-2008-178 (Year: 2008, Number: 178)
Era: 2004-2010
Section: 
Paragraph Index: 610

1. The com pe tent aut ho ri ti es of the Cont rac ting Sta tes shall ex chan ge such in for mat ion as is ne ces sa ry for car ry ing out the pro vi si ons of this Con ven ti on or of the do mes tic laws con cer ning ta xes of eve ry kind and desc rip ti on im po sed on be half of the Cont rac ting Sta tes or of the ir ad mi nist ra ti ve ter ri to ri al sub di vi si ons or of the ir lo cal aut ho ri ti es, in so far as the ta xa ti on the re un der is not cont ra ry to the Con ven ti on. The ex chan ge of in for mat ion is not rest ric ted by Ar tic les 1 and 2. Any in for mat ion so re ce i ved by a Cont rac ting Sta te shall be tre a ted as sec ret in the same man ner as in for mat ion ob ta i ned un der the do mes tic laws of that Sta te and shall be disc lo sed only to per sons or aut ho ri ti es (inc lu ding co urts and ad mi nist ra ti ve bo di es) con cer ned with the as sess ment or col lec ti on of, the en for ce ment or pro se cu ti on in res pect of, or the de ter mi na ti on of ap pe als in re lat ion to the ta xes re fer red to in the first sen ten ce. Such per sons or aut ho ri ti es shall use the in for mat ion only for such pur po ses. They may disc lo se the in for mat ion in pub lic co urt pro ce e dings or in ju di ci al de ci si ons.

Source: https://magyarkozlony.hu/hivatalos-lapok/3fc0ad87be38a5f2a24d49c506dea77d754bdd33/dokumentumok/dbc47fc4a0312a44919ed8a9622e330645eb85ed/letoltes