22Nevertheless, even if the application of the rules at issue in the main proceedings is confined to situations concerning dealings between a borrowing company and a lending company holding at least 10% of the shares or voting rights in the borrowing company, or between companies in which the same shareholders have such a holding, as contemplated in Article 58(4)(a) and (b) of the CIRC, it is clear that a holding of such a size does not necessarily imply that the holder exerts a definite influence over the decisions of the company of which it is a shareholder (see, to that effect, Case C-251/98 Baars [2000] ECR I-2787, paragraph 20, and Case C-446/04 Test Claimants in the FII Group Litigation [2006] ECR I-11753, paragraph 58).
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