Decision 1150/2021 B1 Dept.
The determining criteria for the decision on whether or not to maintain the identity of the economic entity and, by extension, to determine whether or not a transfer of business is taking place are, among others: a) the transfer or not of immaterial elements and/or intangible assets and the identification thereof, b ) the hiring (and duration thereof) of a significant portion of the workforce of the transferred business by the new entity, c) the transfer or not of the clientele, d) the degree of similarity of the activities carried out before and after the said transfer and e) the duration of the potential interruption of these activities. In particular, as far as the degree of similarity of the activities is concerned, the admission that the same services were provided is sufficient, without needing an explicit mention of the said activity, nor is it required to mention the purpose of the new business, since the crucial element is not the similarity of the stated purpose, as per the articles of association, but the similarity of the business activity which is carried out. Incorrect implementation of provisions concerning whether or not a transfer of a business is applicable. Insufficient reasons.