GARCÍA NOVOA, César. Again about the doctrine of the non-interchangeability of the powers of requalification, conflict in the application of the rule and simulation (regarding the judgment of the Supreme Court of February 23, 2023). Revista de Contabilidad y Tributación. CEF, [S. l.], n. 484, p. 5–24, 2023. DOI: 10.51302/rcyt.2023.18801. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/18801. Acesso em: 20 may. 2024.