58As regards the argument concerning the loss of the possibility to tax profits generated in the Netherlands, it must be stated that the need to safeguard the balanced allocation between the Member States of the power to tax may be accepted, in particular, where the system in question is designed to prevent conduct capable of jeopardising the right of the Member States to exercise their taxing powers in relation to activities carried on in their territory (see Case C-347/04 Rewe Zentralfinanz [2007] ECR I-2647, paragraph 42, and Oy AA, paragraph 54).
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