Artikel 8

The requested authority may refuse to give effect to the request for assistance or to supply the information obtained, if:
a. the request is not in conformity with this Convention;
b. the communication of the information obtained might constitute an infringement of the sovereignity, security, essential interests or public policy (ordre public) of the requested Party;
c. the irregularities to which the requested information relates or the sanctions provided for such irregularities are time-barred under the law of the requesting or of the requested Party;
d. the requested information relates to matters which arose before the Convention entered into force for the requesting or the requested Party;
e. proceedings have already been commenced before the authorities in the requested Party in respect of the same matters and against the same persons, or if they have been finally adjudicated upon in respect of the same matters by the competent authorities of the requested Party;
f. the authorities of the requested Party have decided not to commence proceedings or to stop proceedings in respect of the same matters.