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European Communities (Mutual Assistance for the Recovery of Claims Relating to Certain Levies, Duties, Taxes and Other Measures) Regulations 2009 (S.I. Number 353 of 2009)

4. Request for information.

(1) In this Regulation “relevant authority”, in relation to a request for information, means—

(a) the Minister for Agriculture, Fisheries and Food, in respect of a claim referred to in paragraphs (a) or (b) of Regulation 3 or, in so far as it relates to a claim referred to in either of those paragraphs, paragraph (i) of that Regulation, and

(b) the Revenue Commissioners, in respect of a claim referred to in paragraphs (c) to (h) of Regulation 3 or, in so far as it relates to a claim referred to in paragraphs (c) to (h), paragraph (i) of that Regulation.

(2) Subject to paragraph (3), a relevant authority may, at the request of a claimant, disclose to the claimant any information in relation to a claim which is required to be disclosed by virtue of the Council Directive.

(3) (a) A relevant authority shall not disclose any information for the purposes of the Council Directive which would, in the opinion of the relevant authority, be liable to prejudice the security of the State or be contrary to public policy.

(b) A relevant authority shall not be obliged to disclose any information for the purposes of the Council Directive—

(i) that the relevant authority would not be able to obtain for the purposes of recovering a similar claim in the State, or

(ii) that would, in the opinion of the relevant authority, disclose any commercial, industrial or professional secrets.

(4) In obtaining the information referred to in paragraph (2), it shall be lawful for the relevant authority concerned to make use of the provisions of any enactment or an instrument made under any enactment, relating to the recovery of a similar claim in the State.

(5) Nothing in this Regulation shall permit the relevant authority concerned to authorise the use of information disclosed by virtue of the Council Directive to a claimant other than for the purposes of the recovery of a claim or to facilitate legal proceedings in relation to the recovery of such a claim.