43According to settled case-law, the need to maintain the balanced allocation of the power to tax between the Member States may be capable of justifying a difference in treatment where the system in question is designed to prevent conduct liable to jeopardise the right of a Member State to exercise its power to tax in relation to activities carried out in its territory (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 February 2013, A, C‑123/11, EU:C:2013:84, paragraph 41; and of 21 December 2016, Masco Denmark and Damixa, C‑593/14, EU:C:2016:984, paragraph 35).
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