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Recital 25

CRD6
DIRECTIVE (EU) 2024/1619 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 31 May 2024 amending Directive 2013/36/EU as regards supervisory powers, sanctions, third-country branches, and environmental, social and governance risks (Text with EEA relevance) · European Union

(25) Notwithstanding currently applicable secrecy rules, information exchange between competent authorities and tax authorities should be improved. The exchange of information should, in any event, be in accordance with national law and, where the information originates in another Member State, agreement for disclosure should be reached between the relevant competent authorities.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.