OBS_VALUE: <ul><li><a href=https://www.gesetze-im-internet.de/estg target=_blank>Income Tax Act(Einkommensteuergesetz, 8 October 2009 (BGBl. I p. 3366, 3862) par. 5a, last updated 19 June 2022 (BGBl. I p. 911))</a></li><li><a href=http://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:52004XC0117(01) target=_blank>Community guidelines on State aid to maritime transport(Commission communication C(2004) 43 —  Section 3(1), para. 7)</a></li></ul>