38Furthermore, although the Spanish Government submits in its written observations that the engagement of the staff of Esabe Vigilancia was imposed on VINSA by a collective agreement, that circumstance, in any event, has no bearing on the fact that the transfer concerns an economic entity. It must, moreover, be emphasised that the objective pursued by the collective agreement for security firms is the same as that pursued by Directive 2001/23 and that that collective agreement is expressly intended, as regards the engagement of part of the staff, to cover the case of a new tendering procedure such as that at issue in the main proceedings (see, to that effect, judgment of 24 January 2002, Temco, C‑51/00, EU:C:2002:48, paragraph 27).
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