SANTOLAYA BLAY, Manuel. Hidden assets appraisal for the purpose of article 42.2 General Tax Act. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 387, p. 115–140, 2015. DOI: 10.51302/rcyt.2015.4899. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/4899. Acesso em: 25 aug. 2024.