Subsection 3: Cross-border partial transfer of assets

A cross-border partial contribution of assets is the transaction whereby a société par actions or a société à responsabilité limitée with its registered office in France participates in a transaction for the contribution of part of the assets and, where applicable, liabilities with one or more companies falling within the scope of paragraph 1 of Article 160b of Directive EU 2017/1132 of the European Parliament and of the Council of…

Article L. 236-40 is applicable only when the project provides for the allocation mentioned in the last paragraph of article L. 236-48.