TITJUR Cibo Participations Judgment of the Court (First Chamber) of 27 September 2001. # Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais. # Reference for a preliminary ruling: Tribunal administratif de Lille - France. # Sixth VAT Directive - Economic activity - Involvement of a holding company in the management of its subsidiaries - Deduction of VAT charged on services purchased by a holding company in the context of the acquisition of a shareholding in a subsidiary - Receipt of dividends by a holding company. # Case C-16/00.