28In that respect, it is settled case-law of the Court that Directive 2001/23 is applicable wherever, in the context of contractual relations, there is a change in the legal or natural person who is responsible for carrying on the undertaking 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 (see judgments in Abler and Others, C‑340/01, EU:C:2003:629, paragraph 41, and CLECE, C‑463/09, EU:C:2011:24, paragraph 30).
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