OBS_VALUE: <ul><li><a href=https://www.gesetze-im-internet.de/ao_1977/ target=_blank>Fiscal Code(Abgabenordnung par. 146(2) and 146(2a), 1 October 2002 (BGBl. I p. 3866), last updated 5 October 2021 (BGBl. I p. 4607))</a></li></ul>