37In this connection, it must be noted that it is clear from the wording of Article 1 of Directive 2001/23 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 undertaking or business and who by virtue of that fact incurs the obligations of an employer vis-à-vis the employees of the undertaking or business, regardless of whether or not ownership of the tangible assets is transferred (Abler and Others, paragraph 41, and the case-law cited).
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