Tovillas Morán, José María2015-01-292015-01-292015-02https://hdl.handle.net/2445/6200315 p.application/pdfspacc-by-nc, (c) Tovillas, 2015http://creativecommons.org/licenses/by-nc/3.0/es/Dret fiscalTax lawinfo:eu-repo/semantics/workingPaperinfo:eu-repo/semantics/openAccess