Tovillas Morán, José María2016-03-082016-03-082016-03https://hdl.handle.net/2445/9623414 p.application/pdfspacc-by-nc, (c) Tovillas, 2016http://creativecommons.org/licenses/by-nc/3.0/es/Dret fiscalTax lawinfo:eu-repo/semantics/workingPaperinfo:eu-repo/semantics/openAccess