Confidentiality
Article 104
1. Member States and the Commission shall take all necessary steps to ensure the confidentiality of the information communicated or obtained during on-the-spot controls or in the context of the clearance of accounts implemented pursuant to this Regulation. 2. The principles referred to in Article 8 of Council Regulation (Euratom, EC) No 2185/96 ( 39 ) shall apply to the information referred to in paragraph 1 of this Article.