4: Conditions for application of the special regime for mergers, demergers and partial contributions of assets

A Conseil d’Etat decree (1) sets the conditions for application of article 816, of II of article 816 A and Article 817, in particular the definition of partial contributions of assets, mergers or transactions comparable, within the meaning of the Directive of 9 April 1973 of the Council of the European Communities, to mergers giving entitlement to the special scheme and, for the latter transactions, the cases in which this…

The provisions of Article 816 also applies to transactions authorised under the conditions set out in 3 of article 210 B.