100 A cet égard, le Tribunal observe, tout d' abord, que, si l' acquisition partielle d' une entreprise n' est, en règle générale, possible que pour autant que le contrat d' acquisition concerne des éléments de l' actif immobilisé, et non l' acquisition des éléments de l' actif financier, il ressort des stipulations de l' accord du 23 octobre 1992 et notamment de son article 2, intitulé "agreement to sell the shares and assets", que ce contrat a pour objet, tout à la fois, la cession à BA du portefeuille de titres détenus par Davies et Newman, ainsi que la cession de certains des actifs immobilisés constitutifs de l' entreprise.
100 In that regard the Court notes, first of all, that even though the acquisition of part of an undertaking is only possible as a general rule in so far as the acquisition contract concerns fixed assets and not the acquisition of financial assets, it is nevertheless apparent from the terms of the agreement of 23 October 1992, and particularly from Clause 2, headed "Agreement to Sell the Shares and Assets", that the aim of the agreement was both the transfer to BA of the portfolio of shares held by Davies and Newman and the transfer of certain fixed assets constituting the undertaking.EurLex-2 EurLex-2