GARCÍA NOVOA, César. Commercial reasons and tax planning. Judgment Securitas of the Supreme Court. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 479, p. 45–64, 2023. DOI: 10.51302/rcyt.2023.11573. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/11573. Acesso em: 18 may. 2024.