G. C. Allen and Others v Amalgamated Construction Co. Ltd (C-234/98)

Judgment of 2 Dec 1999

law://eu/cjeu/1998/c-234-98/para_28@2026-11-12

28As pointed out in paragraph 26 above, the national court, in assessing the facts characterising the transaction in question, must take into account, among other factors, the type of undertaking or business concerned. It follows that the degree of importance to be attached to each criterion for determining whether or not there has been a transfer within the meaning of the Directive will necessarily vary according to the activity carried on, or indeed the production or operating methods employed in the relevant undertaking, business or part of a business. Where, in particular, an economic entity is able, in certain sectors, to function without any significant tangible or intangible assets, the maintenance of its identity following the transaction affecting it cannot, logically, depend on the transfer of such assets {Siizen, paragraph 18, Hernandez Vidal and Others, paragraph 31, and Hidalgo and Others, paragraph 31).

G. C. Allen and Others v Amalgamated Construction Co. Ltd (C-234/98)

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