82As regards, in the second place, the need to preserve a balanced allocation of the power of taxation between the Portuguese Republic and the Federal Republic of Germany, it should be recalled that, as the Court has repeatedly held, the justification based on the preservation of the balanced allocation of the power of taxation between the Member States can be accepted where the system in question is designed to prevent behaviour capable of jeopardising the right of a Member State to exercise its powers of taxation in relation to activities carried on within its territory (see, to that effect, judgments of 22 November 2018, Sofina and Others, C‑575/17, EU:C:2018:943, paragraph 57 and the case-law cited, and of 20 January 2021, Lexel, C‑484/19, EU:C:2021:34, paragraph 59).
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