the scheme constitutes an advantage for the housing companies and associations involved in mergers and acquisitions, as they are exempted from the payment of the real estate transfer tax they would otherwise have had to bear in the absence of the scheme;
le régime d’aide procure un avantage aux sociétés et coopératives immobilières concernées par des fusions et des acquisitions, puisqu’il les dispense du paiement de l’impôt sur les mutations foncières dont elles sont normalement redevables,