18The Court has consistently held that Article 4 of the Sixth Directive must be interpreted as meaning that a holding company whose sole purpose is to acquire holdings in other undertakings and which does not involve itself directly or indirectly in the management of those undertakings, without prejudice to its rights as a shareholder, does not have the status of taxable person and has no right to deduct tax under Article 17 of the Sixth Directive (Case C-60/90 Polysar Investments Netherlands [1991] ECR I-3111, paragraph 17, and Case C-142/99 Floridienne and Berghwest [2000] ECR I-9567, paragraph 17).
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