65Such a justification may be sanctioned, in particular, where the tax regime at issue is designed to prevent conduct capable of jeopardising the right of a Member State to exercise its tax jurisdiction in relation to activities carried out in its territory (see, to that effect, judgments of 29 March 2007, Rewe Zentralfinanz, C‑347/04, EU:C:2007:194, paragraph 42; of 18 July 2007, Oy AA, C‑231/05, EU:C:2007:439, paragraph 54; of 21 January 2010, SGI, C‑311/08, EU:C:2010:26, paragraph 60; of 28 February 2013, Beker and Beker, C‑168/11, EU:C:2013:117, paragraph 57, and of 12 December 2013, Imfeld and Garcet, C‑303/12, EU:C:2013:822, paragraph 75).
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