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(b)

Subject to subparagraph (a) and the following provisions of this Article, there is a transfer within the meaning of this Directive where there is a transfer of an economic entity which retains its identity, meaning an organised grouping of resources which has the objective of pursuing an economic activity, whether or not that activity is central or ancillary.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as consolidated on 2015-10-09; changes after this date are not shown.