The French tax authorities have opened a public consultation until 26 April 2013 with respect to their comments on the net financial expenses capping, introduced by the Finance Act for 2013 (Article 23 of Law n°2012-1509 dated 29 December 2012). The taxpayer can rely on these comments until their eventual review at the end of the consultation (especially BOI-IS-BASE-35-40-20130329 dated 29 March 2013).