46It should be recalled in this regard, first, that the preservation of the balanced allocation of the power to impose taxes between Member States is a legitimate objective recognised by the Court (see, to that effect, Marks & Spencer, paragraph 45; Case C-470/04 N [2006] ECR I-7409, paragraph 42; Case C-231/05 Oy AA [2007] ECR I-6373, paragraph 51; and Case C-414/06 Lidl Belgium [2008] ECR I-3601, paragraph 31).
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