35As regards, first, the balanced allocation of taxation powers between Member States, it should be borne in mind that the Court has, admittedly, accepted that the preservation of the balanced allocation of taxation powers between Member States constitutes a legitimate objective and that, in the absence of any unifying or harmonising measures adopted by the European Union, the Member States retain the power to define, by treaty or unilaterally, the criteria for allocating their powers of taxation, with a view to eliminating double taxation (judgment of 21 May 2015 in Verder LabTec, C‑657/13, EU:C:2015:331, paragraph 42).
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