MARTÍN MARTÍN, Fernando. Distortions in vat due to insolvency regulations: corrective measures introduced/provided by Law 7/2012. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 364, p. 37–56, 2013. DOI: 10.51302/rcyt.2013.6413. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/6413. Acesso em: 3 jul. 2024.