(a) in a case where the competent authority of Jersey does not know the name and address of the taxable person at the time of notification of the third party, within seven days of the date on which the third party provided the competent authority of Jersey with the tax information required in the third party`s notification; or (a) information that is in the knowledge or belief of a person; or (g) a statement that the requesting Party has followed all means available in its territory to obtain the information, except those that would result in disproportionate difficulties. (b) the tax information concerned is foreseeable for the management and application of the national law of the requesting country. 84 Before the entry into force of the Norwegian TIEA, the Fraud Act 1991 (Jersey) limited the Norwegian authorities to requesting documents from the Prosecutor General. Such a provision was legally subject to the Norwegian authorities` undertaking that the documents submitted would be used only for the purposes of criminal proceedings. It was therefore necessary, for the purposes of civil proceedings, to have access to information under the TIEA rules. (b) if the competent authority of the requested Party has not been able to collect and provide the information within 90 days of receipt of the request, even if it encounters obstacles to the provision of the information or refuses to provide the information, it shall immediately inform the requesting Party, stating the reason for its inability: the nature of the obstacles or the reasons for their refusal. (Highlighted only here) (7) The third party may not disclose to the taxable person the communication of the third party or related information, the disclosure of which is prohibited to him by virtue of a prohibition contained in the notification of the third party, except – 69 Article 7, further limits the scope of an TIEA by explaining the circumstances in which an application may be rejected. Article 7, paragraph 1 provides that information shall not be provided (in the aggregate) if it could not be obtained under the legislation of the country of information. Although the restrictions provided for in Article 7 are strictly restrictions on the “competent authority” of Jersey, it is necessary for third parties to take them into account, because if the competent authority requests information that should not be disclosed in accordance with the TIEA, the third party should not be obliged to disclose that information. and may open himself to possible liability on the part of his customer, the taxable person, if he wrongly discloses it. . .

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