52With regard to tax legislation of the host Member State aimed at preventing the profits generated in that State, as a result of the use of certain tax advantages provided for by the national tax system, from being distributed without having been taxed in the hands of the taxpayer, the situation of a non-resident taxpayer conducting an economic activity in that Member State through a permanent establishment is comparable to that of a resident taxpayer. In both cases, that tax legislation seeks to permit that State to exercise its power of taxation in respect of profits coming within its tax jurisdiction (see, to that effect, judgments of 14 November 2006, Kerckhaert and Morres, C‑513/04, EU:C:2006:713, paragraph 19, and of 3 September 2014, Commission v Spain, C‑127/12, not published, EU:C:2014:2130, paragraphs 77 and 78).
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