b: Withholding tax on interest on savings bonds

1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and even when these warrants do not have the character of negotiable securities, to the application of the withholding tax provided for in 1 of Article 119 bis and the levy provided for in article 125 A. 2….