Article 29 defines the limited exceptions where confidential tax information may be legally disclosed. Permitted cases include: express consent from the taxpayer, implementing decisions by the Tax Grievance Committee, or complying with judicial judgments. Disclosure is also allowed for official advisory opinions from authorized bodies, for foreign tax credit verification (limited to authorized personnel), and for purposes related to the Statistics and Information Law. These exceptions balance the taxpayer's right to privacy with the requirements of the legal system, international tax cooperation, and national statistical reporting.