22Next, regarding the concept of a ‘transfer, whether for consideration or not or as a contribution to a company, of a totality of assets or part thereof’, referred to in the first sentence of Article 5(8) of the Sixth Directive, the Court has observed that this constitutes an independent concept of EU law which must be given a uniform interpretation throughout the European Union. There being no definition of that concept in the Sixth Directive, and no express reference to the law of the Member States, its meaning and scope must be identified in the light of the context of the provision and the purpose of the legislation in question (see, to that effect, Zita Modes, paragraphs 32 to 35).