31In 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 (judgments of 26 November 2015, Aira Pascual and Algeposa Terminales Ferroviarios, C‑509/14, EU:C:2015:781, paragraph 33, and of 19 October 2017, Securitas, C‑200/16, EU:C:2017:780, paragraph 27).
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