# Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law (codification) (Text with EEA relevance), Article 86t: Validity

Extent: E+W+S+N.I.

A cross-border conversion which has taken effect in compliance with the procedures transposing this Directive may not be declared null and void.
The first paragraph does not affect Member States’ powers, inter alia, in relation to criminal law, the prevention and combatting of terrorist financing, social law, taxation and law enforcement, to impose measures and penalties, under national law, after the date on which the cross-border conversion took effect.

---
Source: https://www.legislation.gov.uk/eudr/2017/1132/article/86t (the official version)
Page: https://openlegislation.uk/eu-directive-2017-1132/article-86t
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.