39Finally, as regards the Republic of Estonia’s argument that the principle of proportionality has been infringed since the EU legislature did not take account of its particular situation as a Member State which is advanced in electronic administration, it should be noted that Directive 2013/34 has an impact in all Member States and requires that a balance between the different interests involved is ensured, taking account of the objectives of that Directive. Therefore, the attempt to strike such a balance, taking into account not the particular situation of a single Member State, but that of all EU Member States, cannot be regarded as being contrary to the principle of proportionality.
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