https://www.socialeurope.eu/2017/05/irelands-brexit-borders-possible-solution/
https://ec.europa.eu/info/sites/info/files/2019-09-10-assessment-of-eu-fiscal-rules_en.pdf
https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000000508749
https://www.veblen-institute.org/IMG/pdf/nef_la_dereeglementation_en_france.pdf