Finance Law n°2012-1509 dated 29 December 2012, published in the OJ of 30 December 2012, excludes financial expenses (interests) incurred in relation to goods acquired or built in the context of public-private partnerships (concessions, partnership contracts, complex land arrangements) from the mechanism which limits the deduction allowed for financial expenses for income tax purposes. However, this exclusion benefits only to the contracts signed at the date of promulgation of the Law.