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Question · Entity controlled by a related person

Gilles Vidal is chief executive and a member of the key management personnel of Orion SA. His wife holds 55% of the voting rights of Galéa SARL, which leases warehouses to Orion. A shareholders' agreement gives another shareholder, who holds 30%, a veto over Galéa's strategic decisions. Write a note determining whether Galéa is a related party of Orion, separating case facts, rule and judgement.

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Judgment question: compare your answer with the criteria and the model explanation.

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