67It follows that, where the legislation of a Member State makes the grant of a tax advantage dependent on satisfying conditions compliance with which can be verified only by obtaining information from the competent authorities of a non-member State party to the EEA Agreement, it is in principle legitimate for the Member State to refuse to grant that advantage if - in particular, because that non-member State is not bound under an agreement to provide information - it proves impossible to obtain the requisite information from it (Établissements Rimbaud, paragraph 44).
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