Article 44 – Professional Confidentiality
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Employees of the Authority shall not disclose information that they have obtained or to which they have had access to in their capacity as employees or by reason of such capacity during their employment, except as specified or defined in accordance with the Executive Regulation.
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In all cases provided for in Clause 1 of this Article, disclosure may be made only with the approval of employees authorized by the Authority’s board of directors, as specified in the Executive Regulation.
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Employees of the Authority shall, after cessation of their employment, continue to maintain professional confidentiality, and shall not disclose information that they have obtained or to which they have had access to in their capacity as employees or by reason of such capacity unless otherwise requested by the judicial authorities and as specified in the Executive Regulation.
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Every person who has obtained information pursuant to the provisions of this Decree-Law shall not disclose or use the information for any purposes other than those for which the information was obtained, without prejudice to the liability resulting therefrom where necessary.
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The Authority’s board of directors shall issue the regulations and instructions regulating internal procedures to protect the confidentiality of information within the Authority, and the obligations of the Tax Agent in this regard.