DE MIGUEL CANUTO, Enrique. VAT group and business combination. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 433, p. 71–100, 2019. DOI: 10.51302/rcyt.2019.3849. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/3849. Acesso em: 17 may. 2024.