In respect of that last point, the Court nevertheless stated that, as regards charitable bodies in a non-member country, it is, as a rule, legitimate for the Member State of taxation to refuse to grant such deductibility if, in particular because that non-member country is not under any international obligation to provide information, it proves impossible to obtain the necessary information from that country.
Den omstændighed, at denne anden medlemsstat har bankhemmelighed, er irrelevant i®denne henseende.