What are the key issues to consider in determining whether or not the Transfer of Undertakings Regulations apply?Posted in : First Tuesday Q&A ROI on 4 May 2010
|In order to determine whether or not there is a transfer of a business/undertaking (or part thereof), an examination of whether there is a transfer of an “economic entity” which retains its identity should be undertaken. An economic identity is defined in the European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003 as “an organised grouping of resources which has the objective of pursuing an economic activity”. |
Generally speaking, this requires consideration of the following:
(i) the type of undertaking or business concerned;
(ii) whether assets, tangible or intangible, are transferring;
(iii) whether employees are taken over;
(iv) whether customers
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Back to Q&A's This article is correct at 03/09/2015
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