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The regime applicable to fixed income securities purchased by credit institutions at a price different from their reimbursement value was adjusted by Article 38 of the Law nø 94-1163 dated December 29, 1994. The Tax Authorities made their comments on these modifications in a new legal text issued by the French Tax Authorities dated February 15, 1995 (4 A-3-95).
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances. For additional information contact Claire Acard on 33/(1)/55 61 10 10 or Lionel Benant on 33/220.127.116.11. The members of Archibald Andersen Association d'Avocats (S.G. Archibald and Arthur Andersen International) are registered with the Hauts-de-Seine Bar and the Lyon Bar.
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