43However, that case-law establishes a non-rebuttable presumption according to which such a person does not exercise his or her functions in the context of a relationship of subordination but, in actual fact, leads the trading company concerned and that, consequently granting him or her the benefit of the guarantees provided for in Directive 2008/94 would constitute an abuse within the meaning of Article 12(a) thereof. However, a general presumption of the existence of abuse, which cannot be rebutted in the light of all the characteristic elements of each particular case, cannot be permitted (see, by analogy, judgments of 4 March 2004, Commission v France, C‑334/02, EU:C:2004:129, paragraph 27, and of 25 October 2017, Polbud – Wykonawstwo, C‑106/16, EU:C:2017:804, paragraph 64, as well as the Opinion of Advocate General Kokott in Grenville Hampshire, C‑17/17, EU:C:2018:287, point 65).
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