- Code général des impôts, CGI. Art. 39, Art. 80 quaterdecies, Art. 150-0 D, Art. 182 A ter, Art. 217 quinquies, Art. 223 A
Art. 39, Art. 80 quaterdecies, Art. 150-0 D, Art. 182 A ter, Art. 217 quinquies, Art. 223 A