We present the results on an XMM-Newton systematic analysis of a sample of nine Seyfert 1 galaxies. When observed in polarised light, the spectra of the selected sources are similar to those of Seyfert 2 galaxies. This peculiarity strongly suggests t
hat these AGN are viewed with an inclination comparable with the torus opening angle. Our results are consistent with this scenario and, taking advantage of this favourable geometrical condition, we were able to investigate in detail the physical properties and the distribution of the circumnuclear gas in these sources.
