Paragraph 4
When the requested Member State has made a declaration pursuant to Article 6(3), paragraph 1 (a), (b) and (c) of this Article shall not apply to fiscal offences except those referred to in Article 6(3).
When the requested Member State has made a declaration pursuant to Article 6(3), paragraph 1 (a), (b) and (c) of this Article shall not apply to fiscal offences except those referred to in Article 6(3).