- Livre des procédures fiscalesArt. L16 B, Art. L38, Art. L39, Art. L135 M, Art. L135 ZC, Art. L135 ZJ, Art. L142 A, Art. L146, Art. L166 F, Art. L166 FA, Art. L213, Art. L228, Art. L228 C, Art. L230, Art. L235, Art. L239 B, Art. L231, Art. L236, Art. L286 B, Art. L288, Art. L286 BA