<ul><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, Book I, Title I, Chapter II, Section V, Art 220)</a></li></ul>