© BG2V 2020
Réalisé par Alain Jeanpert, Thibaut Monesma et Aurélien Roiné
Mentions légales Politique de confidentialité
April 2019
Partial contributions of assets: clarification on the fate of retention commitments
The preferential merger regime is not retroactively called into question in the event of a sale or contribution of securities subject to a retention undertaking given at the time of a partial contribution of assets made before January 1, 2018 (BOI-RES-000028-20190328)