Article 133 of the French General Tax Code
The withholding tax provided for in 1 of l’article 119 bis et du prélèvement prévu au I de Article 125 A: 1° Interest, arrears and all other income from negotiable loans contracted from the entry into force of the law of 29 December 1929 and before 1 January 1965, by départements, communes, syndicates of communes and public establishments with the caisse des dépôts et consignations, the crédit foncier, the société…