63According to the case-law of the Court, where the legislation of a Member State makes the grant of a tax advantage dependent on satisfying requirements, compliance with which can be verified only by obtaining information from the competent authorities of a third country, it is in principle legitimate for the Member State to refuse to grant that advantage if – in particular, because that third country is not bound under an agreement to provide information – it proves impossible to obtain such information from that country (see A, paragraph 63; Case C-72/09 Établissements Rimbaud [2010] ECR I-10659, paragraph 44; and Case C-48/11 A [2012] ECR, paragraph 36).
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