Company Law (en cours)
Auteur : Louis Vogel
Sommaire de l’ouvrage
Introduction
Title 1: Formation of the company
Chapter 1: Financing the company
Chapter 2: Exercise of voting rights
Chapter 3: Shareholders' agreements
Section 1: Transformations
Section 2: Mergers
Section 3: Spin-offs
I: Concept of partial asset contribution
A: Option to choose the applicable regime
B: Partial asset contribution subject to the ordinary law regime
C: Partial asset contribution subject to the regime of spin-offs
D: Simplified partial asset contribution
Title 3: Corporate groups
Title 4: Exit from the company
Part 2: Rules specific to each type of company
263. Characteristics
1 minute de lecture
If European law views the partial asset contribution as a specific type of spin-off, this is not the case for the French legislator, who has chosen to dedicate specific provisions, within cross-border operations, to the cross-border partial asset contribution.
Article L. 236-48 of the Commercial Code defines the cross-border partial asset contribution as the operation by which a joint stock compan …