Exhibit 8.1

CNOVA N.V. List of Subsidiaries 

|                                                                 |            |                            |
|----------------------------------------------------------------------|-----------------|---------------------------------|
| Name                                                                 | Jurisdiction    | (in)direct ownership percentage |
| Cnova Finança B.V.                                              | The Netherlands | 100%                            |
| 3W Santé SAS                                                    | France          | 91.95%                          |
| 3W SAS                                                               | France          | 99.40%                          |
| CD Africa SAS                                                        | France          | 84.84%                          |
| Cdiscount Afrique S.A.S.                                             | France          | 99.81%                          |
| Cdiscount Colombia S.A.S.                                            | Colombia        | 50.94%                          |
| Cdiscount Cote d’Ivoire SAS                                   | Ivory Coast     | 84.84%                          |
| Cdiscount Cameroun SAS                                               | Cameroon        | 84.84%                          |
| Cdiscount Group S.A.S.                                               | France          | 99.81%                          |
| Cdiscount International BV                                           | The Netherlands | 99.81%                          |
| Cdiscount SA                                                         | France          | 99.40%                          |
| Cdiscount Senegal SAS                                                | Senegal         | 84.84%                          |
| Cdiscount Voyages SAS                                                | France          | 99.40%                          |
| CLatam SA                                                            | Uruguay         | 69.87%                          |
| Cnova Comércio Eletrônico S.A. (“Nova OpCo”) | Brazil          | 100%                            |
| Cnova France SAS                                                     | France          | 100%                            |
| ECDISCOC COMERCIALIZADORA S.A.                                       | Ecuador         | 69.91%                          |
| E-Hub Consultoria, Participações e Comércio. S.A.     | Brazil          | 100%                            |
| E-Trend SAS                                                          | France          | 99.81%                          |
| Financière MSR SAS                                              | France          | 99.81%                          |
| Moncorner SAS (f/k/a Anapold SAS)                                    | France          | 99.40%                          |
| Moncornerdeco.com SAS                                                | France          | 75.33%                          |
| Nova Experiência Pontocom S.A                                   | Brazil          | 100%                            |
| Cdiscount Panama S.A.                                                | Panama          | 69.87%                          |

 

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