45Accordingly, as the legislation at issue in the main proceedings does not confer an advantage on companies held by parent companies listed on the national regulated market which wish to take advantage of the ground for exclusion from the scope of the measures to prevent tax avoidance by shell companies, that legislation cannot have any deterrent effect on parent companies listed on foreign markets.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.