合并指令：法律近似 - 适用于合并、分立、部分分立、资产转让和股份交换的税收制度 - 第 2009/133/EC 号指令 - 股本不得减少 - 公司持有转让公司 100%的资本 - 转让公司的股本不得减少 - 转让公司的股本不得减少

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