query: SELECT distinct ?merimee ?item ?itemLabel ?communeLabel (substr(?insee,1,2) as ?communeDept)
  WHERE 
  {
  	?item wdt:P380 ?merimee .
      OPTIONAL { ?item wdt:P131 ?commune . ?commune wdt:P374 ?insee }
      FILTER( REGEX(?merimee, 'PA([0-9][1-9AB]|[1-9]0)\\d+') && substr(?merimee,3,2) != substr(?insee,1,2)  )
  	SERVICE wikibase:label {
  		bd:serviceParam wikibase:language "fr" .
  	}
  }
  order by ?merimee
  
  
  