33The Court has previously stated that an economic entity is able, in certain sectors, to function without any significant tangible or intangible assets, and therefore the maintenance of the identity of such an entity following the transaction affecting it cannot, logically, depend on the transfer of such assets (judgment of 20 January 2011, CLECE, C‑463/09, EU:C:2011:24, paragraph 35 and the case-law cited).
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