ker je treba paziti, da se zagotovi, da se informacije, ki se dajejo pri takem sodelovanju, ne razkrije nepooblaščenim osebam, tako da so zavarovane osnovne pravice državljanov in podjetij; ker je zato nujno, da države članice ne uporabijo informacij, ki jih prejmejo, brez dovoljenja države članice, ki jih priskrbi, za druge namene kot za obdavčenje ali olajšanje pravnih postopkov, če ni spoštovana davčna zakonodaja države prejemnice; ker je potrebno, da tudi države prejemnice zagotovijo informacijam enako stopnjo zaupnosti, kot so je bile deležne v državi, ki jo je priskrbela, če ta tako zahteva;
Whereas care must be taken to ensure that information provided in the course of such collaboration is not disclosed to unauthorized persons, so that the basic rights of citizens and enterprises are safeguarded; whereas it is therefore necessary that the Member States receiving such information should not use it, without the authorization of the Member State supplying it, other than for the purposes of taxation or to facilitate legal proceedings for failure to observe the tax laws of the receiving State; whereas it is also necessary that the receiving States afford the information the same degree of confidentiality which it enjoyed in the State which provided it, if the latter so requires;