Judgment_paragraph 59 · Lexel AB v Skatteverket (C-484/19)

59As the Court has repeatedly held, the justification based on the need to maintain the balanced allocation of the power to impose taxes between the Member States can be accepted where the system in question is designed to prevent conduct which is liable to jeopardise the right of a Member State to exercise its power to tax in relation to activities carried out in its territory (see, inter alia, judgments of 13 December 2005, Marks & Spencer, C‑446/03, EU:C:2005:763, paragraph 46, and of 31 May 2018, Hornbach-Baumarkt, C‑382/16, EU:C:2018:366, paragraph 43 and the case-law cited).

Lexel AB v Skatteverket (C-484/19)

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