41However, it is clear from the wording of Article 1 of Directive 77/187 that it is applicable whenever, in the context of contractual relations, there is a change in the legal or natural person who is responsible for carrying on the business and who by virtue of that fact incurs the obligations of an employer vis-à-vis the employees of the undertaking, regardless of whether or not ownership of the tangible assets is transferred (Case 287/86 Landsorganisationen i Danmark for Tjener for bundet i Danmark v Ny Mølle Kro [1987] ECR 5465, paragraph 12, and Case C-209/91 Watson Rask and Christensen [1992] ECR I-5755, paragraph 15).
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