UNOFFICIAL TRANSLATION PROVIDED BY SQUIRE PATTON BOGGS 18 SEPTEMBER 2014 4. Where there are substantial grounds to believe that the requested measure or order is addressed to the relevant person only because of his/her ethnicity, religion, nationality, race, political convictions, sex or other status. 5. Where the offence mentioned in the request is not included in the laws of the State or has no similar offences included therein in accordance with the provision of Article 23 (2) of this law. However, assistance may nonetheless be granted if it does not involve coercive measures. 6. Where it is not possible to issue an order for the execution of the requested measures by reason of limitation rules applicable on the offence prescribed in this law in accordance with the laws of the State or of the country requesting assistance. 7. Where the order requested to be implemented cannot be implemented according to the law. 8. Where the issuance of the decision in the requesting country has taken place in circumstances where no sufficient guarantees were available in connection with the rights of the accused. Article (32) The mutual legal assistance request shall not be refused on the basis of extremely restrictive conditions. The decision issued in connection with the mutual legal assistance request shall be subject to appeal according to the established legal rules. Where the request is refused the Public Prosecutor or the competent authority in the State shall immediately inform the foreign competent authority, and give reasons for such a refusal. Article (33) Requests for investigation measures shall be implemented according to the rules and procedures applicable in the State, unless the FCA requests the application of specific procedures compatible with such rules. The implementation of measures may be attended by a public officer delegated by the foreign competent authority. Article (34)