Judgment_paragraph 27 · Securitas - Serviços e Tecnologia de Segurança SA v ICTS Portugal – Consultadoria de Aviação Comercial SA and Others (C-200/16)

27In particular, the Court has held that a national court, in assessing the facts characterising the transaction in question, must take into account among other things the type of undertaking or business concerned (judgment of 26 November 2015, Aira Pascual and Algeposa Terminales Ferroviarios, C‑509/14, EU:C:2015:781, paragraph 33).