Ortiz Calle E. 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 . RCyT [Internet]. 2021 Apr. 7 [cited 2024 May 19];(457):5-30. Available from: https://revistas.cef.udima.es/index.php/RCyT/article/view/7341