SQL Query:

select *
from tabel1 a 
inner join table2 b  on b.Name= a.Name
where a.Name is not null and
	((a.code is not null and a.code = b.code)
	or (a.Found is not null and a.Found   = b.Found )
	or (a. Description is not null and a. Description = b. Description))
UNION
select *
from tabel1 a 
inner join table2 b  on b.Found  = a.Found 
where a.Found is not null and
	((a.code is not null and a.code = b.code)
	or (a.[name] is not null and a.[name]  = b.[name])
	or (a. Description is not null and a. Description = b. Description))
UNION
select *
from tabel1 a 
inner join table2 b  on b.Code= a.Code
where a.Code is not null and
	((a.[name] is not null and a.[name]= b.[name])
	or (a.Found is not null and a.Found=b.Found )
	or (a. Description is not null and a.Description = b.Description))
UNION
select *
from tabel1 a 
inner join table2 b  on b.Description = a. Description
where a.Description is not null and
	((a.[name] is not null and a.[name]= b.[name])
	or (a.Found is not null and a.Found   = b.Found )
	or (a.Code is not null and a.Code = b.Code))

Final Output Needed:

test4    1       BB    Null      - record based on table1 looks for (code=BB and Name=test4) gets record set as shown from table2

test4    1       BB    Null      - record based on table1 (name=test4 and Found=1) gets record set as shown from table2
test4    1       CC    NULL

TEST8    0       TS    Computer  - record based on table1 (Found=0 and code=TS and description=Computer) gets 
                                   record set as shown from table2

Table1

Name   Found  code   Description
test4     Null   BB     NULL
test4     1      Null   Null
Null      0      TS     Computer

Table2:

Name  Found    code  Description
test6    0       BB    Null
test6    0       CC    Null
test4    1       BB    Null
test4    1       CC    NULL
TEST2    1       CC    NULL
TEST1    NULL    CC    NULL
TEST8    0       TS    Computer

--structure
declare @Table1 table (Name varchar(10), Found bit, code char(2), Description varchar(50))
declare @Table2 table (Name varchar(10), Found bit, code char(2), Description varchar(50))
--/

--data
insert @Table1
          select 'test4',     Null,   'BB',    NULL
union all select 'test4',     1,      Null,    Null
union all select Null,        0,      'TS',    'Computer'

insert @Table2
          select 'test6',    0,       'BB',    Null
union all select 'test6',    0,       'CC',    Null
union all select 'test4',    1,       'BB',    Null
union all select 'test4',    1,       'CC',    NULL
union all select 'TEST2',    1,       'CC',    NULL
union all select 'TEST1',    NULL,    'CC',    NULL
union all select 'TEST8',    0,       'TS',    'Computer'
--/

--calculation
select
    isnull(a.Name, b.Name) as Name,
    isnull(a.Found, b.Found) as Found,
    isnull(a.code, b.code) as code,
    isnull(a.Description, b.Description) as Description
from @Table1 a inner join @Table2 b
  on   (a.Name = b.Name or a.Name is null or b.Name is null)
   and (a.Found = b.Found or a.Found is null or b.Found is null)
   and (a.code = b.code or a.code is null or b.code is null)
--/