42In such a situation, it is sufficient for the Commission to prove that all or almost all of the capital in the subsidiary is held by the parent company in order to take the view that that presumption is fulfilled. The Commission will then be able to regard the parent company as jointly and severally liable for the payment of the fine imposed on its subsidiary, unless the parent company, which has the burden of rebutting that presumption, adduces sufficient evidence to show that its subsidiary acts independently on the market (see judgments in Akzo Nobel and Others v Commission, EU:C:2009:536, paragraph 61; and Elf Aquitaine v Commission, C‑521/09 P, EU:C:2011:620, paragraph 57).
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