32However, the mere fact that, in an exchange of shares, the acquiring company has its place of management in a third country that is a party to the EEA Agreement cannot set up a general presumption of tax evasion and justify a measure which compromises the exercise of a fundamental freedom guaranteed by the EEA Agreement (see, to that effect, Case C-478/98 Commission v Belgium [2000] ECR I-7587, paragraph 45; Case C-436/00 X and Y [2002] ECR I-10829, paragraph 62; Case C-334/02 Commission v France [2004] ECR I-2229, paragraph 27; and Case C-371/10 National Grid Indus [2011] ECR I-12273, paragraph 84).
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