58It should be noted, first, 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 of a tax advantage provided for in the legislation at issue have been met and, consequently, whether to allow that advantage (see, to that effect, judgments of 3 October 2002, Danner, C‑136/00, EU:C:2002:558, paragraph 50; of 26 June 2003, Skandia and Ramstedt, C‑422/01, EU:C:2003:380, paragraph 43; of 27 January 2009, Persche, C‑318/07, EU:C:2009:33, paragraph 54; of 10 February 2011, Haribo Lakritzen Hans Riegel and Österreichische Salinen, C‑436/08 and C‑437/08, EU:C:2011:61, paragraph 95; of 30 June 2011, Meilicke and Others, C‑262/09, EU:C:2011:438, paragraph 45; and of 15 September 2011, Accor, C‑310/09, EU:C:2011:581, paragraph 82).
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