29However, the Court has ruled that the position is otherwise where the holding is accompanied by direct or indirect involvement in the management of the companies in which the holding has been acquired, without prejudice to the rights held by the holding company as shareholder (see, inter alia, judgments of 14 November 2000, Floridienne and Berginvest, C‑142/99, EU:C:2000:623, paragraph 18; of 27 September 2001, Cibo Participations, C‑16/00, EU:C:2001:495, paragraph 20; of 6 September 2012, Portugal Telecom, C‑496/11, EU:C:2012:557, paragraph 33; and of 16 July 2015, Larentia + Minerva and Marenave Schiffahrt, C‑108/14 and C‑109/14, EU:C:2015:496, paragraph 20).
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