2. A competent authority may refuse to act on a request for information or a request to cooperate with an investigation only in any of the following exceptional circumstances:
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(a)
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where complying with the request is likely to adversely affect its own investigation, enforcement activities or a criminal investigation;
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(b)
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where judicial proceedings have already been initiated in respect of the same actions and against the same natural or legal persons before the authorities of the Member State addressed;
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(c)
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where a final judgment has already been delivered in relation to such natural or legal persons for the same actions in the Member State addressed.
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