Worryingly notes that according to legislation in certain member states, some intermediaries are not liable to prosecution for being complicit in a tax evasion offence if such offence is taking place in another country;
zaskrbljeno ugotavlja, da v skladu z zakonodajo v nekaterih državah članicah nekateri posredniki ne morejo biti kazensko preganjani zaradi sodelovanja pri davčni utaji, če se tako kaznivo dejanje zgodi v drugi državi;