Any employee of FTA may not perform or engage in any tax procedures related to any Person in the following cases: 1.In case of a kinship up to the fourth degree between the employee and such natural Person; 2.In case of a common interest between the employee and such natural Person or one of their relatives up to the third degree; 3.In case of a personal or financial interest or any other relationship between the employee and such Person influencing the employee's ability to take an independent decision; and 4.In case the Director-General decides not to carry out any Tax procedures related to such Person for the presence of any other case of conflict of interest.
Interpretation and application must be checked against the official text and current version.