45As regards, in particular, the question whether the French tax authorities should, as the Commission maintains, conduct a case-by-case assessment of the information provided by a company established in an EEA country, it should be noted that it is apparent from ELISA that, in the context of the European Union, a categorical refusal to grant a tax advantage is not justified, as there is no reason why the French tax authorities should not call upon the taxpayer to produce the evidence that they consider necessary for a correct assessment of the taxes and duties concerned and, as the case may be, refuse the exemption applied for if that evidence is not forthcoming.
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