51As is apparent from paragraph 51 of the judgment in Marks & Spencer, the need to safeguard the balanced allocation of the power to impose taxes between the Member States was accepted by the Court in conjunction with two other grounds of justification, based on the risks of the double use of losses and of tax avoidance (see also Case C-347/04 Rewe Zentralfinanz [2007] ECR I-2647, paragraph 41).
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