33The position is otherwise where the holding in another company is accompanied by direct or indirect involvement in the management of the company in which the holding has been acquired, without prejudice to the rights held by the holding company as shareholder (Polysar Investments Netherlands, paragraph 14; Floridienne and Berginvest, paragraph 18; Cibo Participations, paragraph 20; and Case C-29/08 SKF [2009] ECR I-10413, paragraph 30).
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