26In this regard, the Court has held many times that where a transaction carried out by a legal person, such as the increase of its company capital or the amendment of its constitution, is subject to legal formalities under national law, that formality is necessary for the carrying-on of that legal person's business (see, in particular, Modelo I, paragraph 26; Case C-19/99 Modelo (Modelo II) [2000] ECR I-7213, paragraph 26; Case C-134/99 IGI [2000] ECR I-7717, paragraph 24; Case C-206/99 SONAE [2001] ECR I-4679, paragraph 30; and Case C-426/98 Commission v Greece [2002] ECR I-2793, paragraph 30).
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