ORTIZ CALLE, Enrique. The exhaustion of the tax Administration’s powers of verification: the preclusive effects: Regarding the Sentence of October 16, 2020, of the Supreme Court, appeal no. 3895/2018 . Revista de Contabilidad y Tributación. CEF, [S. l.], n. 457, p. 5–30, 2021. DOI: 10.51302/rcyt.2021.7341. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/7341. Acesso em: 19 may. 2024.