Abuse, proportionality and the burden of proof in CJEU’s case law on direct taxation

Nogueira, J. F. P.2022-12-132022-12-132022-019789403676012http://hdl.handle.net/10400.14/39550engAbuse, proportionality and the burden of proof in CJEU’s case law on direct taxationbook part10.26481/mup.22001.15