Judgment_paragraph 27 · Nordea Bank Danmark A/S v Skatteministeriet (C-48/13)

27It should be recalled that, in the absence of any unifying or harmonising measures of the European Union, the Member States retain the power to define, by treaty or unilaterally, the criteria for allocating their powers of taxation, particularly with a view to eliminating double taxation, and that preservation of that allocation is a legitimate objective recognised by the Court (see, in particular, the judgment in Argenta Spaarbank, EU:C:2013:447, paragraph 50 and the case-law cited).