Article L3262-4 of the French Labour Code
In the event of the issuer’s safeguard, receivership or compulsory liquidation proceedings, employees holding unused but still valid and exchangeable meal vouchers on the date of the declaratory judgement may, in priority to any other claim, whether preferential or not, be reimbursed immediately, from the funds deposited in the accounts opened in application of article L. 3262-2, the amount of the sums paid for the acquisition of these meal vouchers.