31In that connection, it must be recalled, first of all, that it is apparent from settled case-law 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 does not have the status of taxable person within the meaning of Article 4 of the Sixth Directive and therefore has no right to deduct tax under Article 17 of the Sixth Directive, without prejudice to its rights as a shareholder (see Case C-60/90 Polysar Investments Netherlands [1991] ECR I-3111, paragraph 17; Case C-142/99 Floridienne and Berginvest [2000] ECR I-9567, paragraph 17; and Case C-16/00 Cibo Participations [2001] ECR I-6663, paragraph 18).
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