40It should be noted that those arguments do not relate to the comparability of the situations but rather to the justification derived from the principle of territoriality, whereby Member States are entitled to tax income generated on their territory, or connected with the need to preserve the allocation of powers of taxation between Member States, which is a legitimate objective recognised by the Court (see, to that effect, judgments of 17 July 2014, Nordea Bank Danmark, C‑48/13, EU:C:2014:2087, paragraph 27, and of 23 November 2017, A, C‑292/16, EU:C:2017:888, paragraph 30).
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