48Furthermore, it should be pointed out that paragraph 20.309(h) of Annex A to Regulation No 549/2013 deals with the matter of ‘control via excessive regulation’. Under that provision, ‘when regulation is so tight that it effectively dictates the general policy of the business, it is a form of control’, as ‘public authorities can in some cases have powerful regulatory involvement’. It is also apparent from that provision that regulatory involvement which, irrespective of whether it is general or extensive in nature, is intrusive enough to determine, de facto, the general policy or programme of a unit or of all units working in the same activity may be indicative of control.
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