The Double Layer Test versus the VAT Neutrality Principle

  1. Sánchez-Sánchez, Á.
Journal:
Intertax

ISSN: 1875-8347 0165-2826

Year of publication: 2024

Volume: 52

Issue: 2

Pages: 139-153

Type: Article

DOI: 10.54648/TAXI2024020 GOOGLE SCHOLAR