Judgment_paragraph 43 · Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics (C-6/16)

43As the Advocate General noted in point 42 of her Opinion, such a shareholding does not necessarily imply that the company holding those shares exercises a definite influence over the decisions of the company distributing the dividends (see, to that effect, judgment of 13 April 2000, Baars, C‑251/98, EU:C:2000:205, paragraph 20).