35As regards the need to safeguard the balanced allocation of taxation powers between the Member States, this may be capable of justifying a difference in treatment where the system in question is designed to prevent conduct liable to jeopardise the right of a Member State to exercise its powers of taxation in relation to activities carried on in its territory (judgment of 21 February 2013, A, C‑123/11, EU:C:2013:84, paragraph 41 and the case-law cited).
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