Tapatumo požymis konstatuojant verslo perdavimą

LTVerslo perdavimo konstatavimas - verslo perdavimą nusakančių požymių įvairiapusės analizės rezultatas. Tiek verslo perdavimą leidžiančių identifikuoti požymių kiekis, tiek jų turinio aiškinimas nuolat kinta dėl besivystančios Teisingumo Teismo praktikos. Verslo perdavimą nusakančių požymių svarumas ir nustatymo sudėtingumas kiekvienu konkrečiu atveju yra skirtingas. Tačiau daugiausia dėmesio skiriama perduodamo verslo „tapatumui“ nustatyti. Straipsnyje analizuojama tapatumo požymio kilmė, reikšmė, aiškinama jo samprata ir turinys.

ENEstablishment of a business transfer is a result of a comprehensive analysis of the features that identify business transfer and that are named by the Directive 2001/23/EC. The directive names several of them, however, in practice the most problematic is the establishment of the transferred economic entity identity. According to the directive, there is a transfer where an economic entity, meaning an organised grouping of resources (persons and/or assets) which allows pursuing an economic activity characteristic to that economic entity, retains its identity. The author of this requirement for an economic entity to retain its identity is the Court of Justice, therefore, its practise is the main source for an analysis of the "identity" concept and its aspects. In the recent case practice of the court it was revealed that identity of a transferred economic entity should be understood as a complex and consisting of two elements - organisational and the clement of pursuing an economic activity. Organisational element should be understood not as a requirement to retain autonomy of organizational structure, but as requirement to retain functional organizational links between the resources (either material or immaterial) necessary for an economic entity to pursue its activities. Because of those links the transferred economic entity is capable of creating a product of its economic activity and to keep this activity continuous.