Article 197 a cgi July 8, 2019 16 32 64 128 Article 197 a cgi bofip Article 197 a du cgi Article 197 b cgi Article 197 c cgi L article 197 a du cgi Taux minimum article 197 a du cgi Taux moyen article 197 a cgi Article 197 b du cgi Cgi art. 197 i-1 Article cgi
