Network entity and user equipment for a wireless communication network The invention relates to a network entity, in particular a base station, (110) configured to communicate with a user equipment (120) in a downlink direction using a plurality of communication resources of a wireless or cellular communication network (100), wherein the network entity (110) comprises: a processor (111) configured to generate a first code block having a first rate on the basis of a first reliability and/or latency requirement and a second code block having a second rate on the basis of a second reliability and/or latency requirement, wherein the first rate differs from the second rate, and to superpose on the basis of a non-orthogonal multiple access scheme the first code block and the second code block using the same communication resources; and a communication interface (113) configured to transmit the superposed first and second code block to the user equipment (120). Moreover, the invention relates to a corresponding user equipment (120).