OBS_VALUE: <ul><li><a href=https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000006069577?init=true&page=1&query=code+g%C3%A9n%C3%A9ral+des+imp%C3%B4ts&searchField=ALL&tab_selection=all target=_blank>General Taxation Code(Code général des impôts, 6 April 1950, consolidated version of 12 August 2018, article 289A)</a></li></ul>