5°: Consequences of a company leaving the group or ceasing to be a group company

In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise from a transfer of assets making up the fixed assets or portfolio securities excluded from the long-term capital gains or capital losses regime in accordance with Article 219 for a price different from their actual value,…

The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined in this section. The same applies if the parent company denounces one of the options provided for in the first, second, fourth or penultimate paragraphs of I of Article 223 A or the…