Hello Marius,
Over the last years RIPE NCC has imposed a "rule" that when the last IPs are transferred the transferring LIR has to pay the full annual membership fee (even if the LIR was not a member of RIPE for that entire year). I think that if this is something everybody agrees with, it should be inserted into the policy text to make this very clear. But if not, then maybe it would be useful to add a text which would simply say that RIPE NCC should relate exclusively on this policy when processing transfer requests and is not mandated by the RIPE community in imposing any kind of abusive taxes.
I'm sorry, but RIPE NCC membership related issues are off-topic for this working group. That includes calling the RIPE NCC membership fee structure "abusive taxes".
I also have a problem with the 24 months period of keeping the IPv4 addresses after merging 2 companies. It's exactly our case, we want to buy and merge with a telecom company and we will no longer need all their IPv4 addresses since we have more than enough by merging both companies resources. We want to transfer a part of the IP addresses to other Company that really need them. Why to wait 24 months?
Because the community decided that addresses can only be transferred is the intention is to actually use them, and to prevent companies from buying and selling address space just to make a profit. Your choices are to sell the resources before merging so they can be used by someone else who needs them, or keep them and use them yourself. First acquiring them only to immediately sell them again is explicitly not allowed by RIPE policy. Cheers, Sander