25In the light of the information supplied by the referring court, it must be held that, in circumstances such as those at issue in the main proceedings, the adverse consequences which might arise from an obligation such as that laid down in Paragraph 33(1) of the ErbStG result from the exercise in parallel by two Member States of their powers (i) in regard to regulating the obligations of banks and other credit institutions towards their clients with regard to maintaining banking secrecy and (ii) of fiscal supervision (see, to that effect, judgments in Kerckhaert and Morres, C‑513/04, EU:C:2006:713, paragraph 20; Columbus Container Services, C‑298/05, EU:C:2007:754, paragraph 43; and CIBA, C‑96/08, EU:C:2010:185, paragraph 25).
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