OBS_VALUE: <ul><li><a href=https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000005634379?init=true&page=1&query=code+de+commerce&searchField=ALL&tab_selection=all target=_blank>Commercial Code(Code de Commerce, 22 June 2000, consolidated version of 25 March 2020,  Legislative Part Book IV Title I, Article L410-2)</a></li><li><a href=https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1457706993780&uri=CELEX:02013R0952-20131030 target=_blank>Regulation (EU) No 952/2013 on the Union Customs Code(Regulation (EU) No 952/2013 laying down the Union Customs Code, OJ L 269, p.1, adopted on 10 October 2013, Article 211)</a></li></ul>