Den omstændighed, at denne anden medlemsstat har bankhemmelighed, er irrelevant i®denne henseende.
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.