II: Exemptions and special schemes.

I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 mars 1884 relative aux syndicats professionnels ou d'association relevant de la loi du 1er juillet 1901 relative au contrat d'association, au profit d'un organisme de défense et de gestion mentionné à l'article L. 642-17 of the Rural and Maritime Fishing Code or an inspection body mentioned in article L. 642-3 of the same code, made necessary by the implementation of the article 73 of law no. 2006-11 of 5 January 2006 on agricultural guidance and the ordonnance n° 2006-1547 du 7 décembre 2006 relative à la valorisation des produits agricoles, forestiers ou alimentaires et des produits de la mer, ne donnent lieu à aucune imposition à l'impôt sur les sociétés.

For the determination of their taxable income, the beneficiaries of the transfers must comply with the provisions set out in a, b, c and e of 3 of article 210 A in respect of the assets, rights and obligations transferred to them. For the purposes of these provisions, the absorbed company means the entity that owned the assets, rights and obligations before the transaction took place, and the absorbing company means the entity that owns these same assets, rights and obligations after the transaction.

These provisions apply to transfers of assets carried out on or after 1 January 2007.

II. - Transactions involving the transfer of assets, rights and obligations carried out, at net book value, by an agricultural union recognised by the administrative authority as a producer organisation or agricultural economic committee for the benefit of a body that may be recognised by the administrative authority as a producer organisation or association of producer organisations in accordance with Articles L. 551-1, L. 552-1 and L. 552-4 of the Code rural et de la pêche maritime, and made necessary by the implementation of the article 53 of the aforementioned law no. 2006-11 of 5 January 2006, do not give rise to any corporation tax.

For the determination of their taxable income, the beneficiaries of the transfers must comply with the provisions set out in a, b, c and e of Article 210 A 3 in respect of the assets, rights and obligations transferred to them. For the purposes of these provisions, the absorbed company means the entity that owned the assets, rights and obligations before the transaction took place, and the absorbing company means the entity that owns these same assets, rights and obligations after the transaction.

These provisions apply to transfers of assets carried out on or after 7 January 2006.