Tovillas Morán, José María2014-10-282014-10-282014-11https://hdl.handle.net/2445/5910514 p.application/pdfspacc-by-nc, (c) Tovillas, 2014http://creativecommons.org/licenses/by-nc/3.0/es/Dret fiscalTax lawinfo:eu-repo/semantics/workingPaperinfo:eu-repo/semantics/openAccess