95It must be borne in mind that the tax authorities of a Member State are entitled to require the taxpayer to provide such proof as they may consider necessary in order to determine whether the conditions for a tax advantage provided for in the legislation at issue have been met and, consequently, whether to grant that advantage (see, to this effect, Case C-136/00 Danner [2002] ECR I-8147, paragraph 50; Case C-422/01 Skandia and Ramstedt [2003] ECR I-6817, paragraph 43; and Case C-318/07 Persche [2009] ECR I-359, paragraph 54).
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