86In that regard, the referring court emphasises that the legislation at issue in the main proceedings implements Directive 2011/16, recital 27 of which envisions necessary and proportionate limitations being placed on the protection of natural persons with regard to the processing of personal data concerning them, as guaranteed by Directive 95/46, and recitals 1 and 2 of which state that its objective is to help combat international tax fraud and tax evasion, by enhancing cooperation between the competent national authorities in that area.
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