HAPPÉ, R. Tax Administration Practice and Legal protection. Studi Tributari Europei, [S. l.], v. 3, n. 1, 2011. DOI: 10.6092/issn.2036-3583/4806. Disponível em: https://ste.unibo.it/article/view/4806. Acesso em: 17 apr. 2021.