Date of cessation is not easy to collect but the registration of the event is far more important that the precise day and month of its having taken place. Basically, the legal unit ceases to be part of an enterprise when: The legal unit ceases to exist or the legal unit ceases to be economically active and it is not part of the control chain within the enterprise group. Between activity and real death, there is therefore often a period of inactivity during which the unit may be regarded as ‘dormant’. A sign of such a situation would be the lack of employees, the cessation of tax compliance or the inability to contact the unit after repeated efforts.