Aesir, you are correct apart from that this is not what Lasors states.
Lasors states;
"The holder of a valid JAR-FCL CPL(H)/IR with JAR-FCL ATPL Theory credit will be credited the JAR-FCL ATPL (H) Theoretical knowledge examination for a period of 7 years from the last validity date of the IR (H) entered in the CPL (H)."
It should state;
"The holder of a valid JAR-FCL CPL(H)/IR will be credited the JAR-FCL ATPL (H) Theoretical knowledge examination."
As of today Lasors never state that CPL(H) + IR(H) will give you ATPL theory credit. For example, why mention the 7 year rule if they want you to have a valid CPL(H)/IR(H)? If your IR is valid, it must have been renewed within 7 years (but the ATPL theory exams lapse (which you don't need anyway) if your IR isn't renewed within 7 years).
Note that the exact same wording can be found in Lasors under the fixed-wing requirements. In the fixed-wing world, you do need ATPL theory, contrary to the helicopter world. Since the requirements between fixed-wing and rotary are not the same, the wording in Lasors must be different which it isn't.