参议院第13号决议和巴西各州对进口商品的增值税税收优惠的控制

M. A. V. Catão
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Senate Resolution 13 and the control of ICMS (VAT) tax incentives on imports granted by Brazilian states
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Equality under State aid rules and VAT The direct and immediate link with specialised services contracts as a measure for the right to deduct input VAT and the uncertainty in European tax law VAT deduction and member state sovereignty: (still) a good idea? EU VAT at the dawn of the Fourth Industrial Revolution* VAT information asymmetries in the context of intra-EU trade in goods
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