[1]
“Federalism, legislative competence and complementary reserve of law in tax matters: can municipalities establish species of extinction of tax credit not provided for in the National Tax Code?”, Rev. Fac. Direito Univ. São Paulo, vol. 117, pp. 607–626, Feb. 2023, doi: 10.11606/issn.2318-8235.v117p607-626.