73On the other hand, if the conditions set out in the previous paragraph are not satisfied, the connection with the territory of the first Member State is weaker, so that another justification for the taxation is necessary (see, to that effect, judgments of 15 September 2005, Commission v Denmark, C‑464/02, EU:C:2005:546, paragraph 79, and of 26 April 2012, van Putten, C‑578/10 to C‑580/10, EU:C:2012:246, paragraph 47, and order of 27 June 2006, van de Coevering, C‑242/05, EU:C:2006:430, paragraph 26).
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