OBS_VALUE: <ul><li><a href=http://www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?language=fr&la=F&cn=1992041032&table_name=loi target=_blank>Income Tax Code(10 AVRIL 1992. - CODE DES IMPOTS SUR LES REVENUS 1992 (CIR), 1992041050, last updated on 19 July 2018)</a></li><li><a href=http://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:52004XC0117(01) target=_blank>Commission communication C(2004) 43 — Community guidelines on State aid to maritime transport Section 3(1), para. 7</a></li></ul>