A competent authority may refuse to act on a request for cooperation in carrying out an investigation, on-the-spot verification or supervisory activity as provided for in Article 57 or to exchange information as provided for in Article 58 only where:
such an investigation, on-the-spot verification, supervisory activity or exchange of information might adversely affect the sovereignty, security or public policy of the State addressed;
judicial proceedings have already been initiated in respect of the same actions and the same persons before the authorities of the Member State addressed;
final judgment has already been delivered in the Member State addressed in respect of the same persons and the same actions.
In the case of such a refusal, the competent authority shall notify the requesting competent authority accordingly, providing as detailed information as possible.