MACARRO OSUNA, José Manuel. The exclusions to the right to deduct input VAT: analysys and proposals for harmonization. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 405, p. 55–94, 2016. DOI: 10.51302/rcyt.2016.4791. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/4791. Acesso em: 25 aug. 2024.