<ul><li><a href=https://cfspart.impots.gouv.fr/LoginAccess?op=c&url=aHR0cHM6Ly9jZnNwYXJ0LmltcG90cy5nb3V2LmZyL2VucC8= target=_blank>Online Tax System</a></li><li><a href=https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006084232/#LEGISCTA000006084232 target=_blank>General Taxation Code(Code général des impôts, 6 April 1950, consolidated version of 12 August 2018, article 289A)</a></li></ul>