76It should be noted that, as the Court has repeatedly held, the justification based on the preservation of the balanced allocation of the power to tax between the Member States may be accepted where the scheme at issue is intended to prevent conduct likely to jeopardise the right of a Member State to exercise its taxing powers in relation to activities carried out within its territory (judgment of 17 March 2022, AllianzGI-Fonds AEVN, C‑545/19, EU:C:2022:193, paragraph 82 and the case-law cited).
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