1.Employees of FTA shall not disclose the information obtained or accessed to in their professional capacity or on account thereof during their work, except as determined or defined in accordance with the Executive Regulations. 2.In all the cases referred to in Clause (1) above, disclosure may only be made after the approval of the employees authorized by the Board of Directors of FTA, as defined by the Executive Regulations. 3.Employees of FTA shall, upon completion of their services, maintain their professional confidentiality and not to disclose the information they obtained or accessed thereto due to their job capacity only at the request of judicial authorities and in accordance with the Executive Regulations. 4.Any Person who has obtained information in accordance with the provisions of the Decree-Law shall not disclose or use the information except for the very purpose for which it was obtained, without prejudice to the liability resulting therefrom, where necessary. 5.The Board of Directors of FTA shall issue the regulations and instructions concerning the organization of internal procedures to protect the confidentiality of information in FTA and the obligations of the Tax Agent in this regard.
Interpretation and application must be checked against the official text and current version.