BARTES, Richard. Evolution of VAT. Financial Law Review, [S. l.], n. 12(4), p. 1–16, 2018. DOI: 10.4467/22996834FLR.18.017.9998. Disponível em: https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/1956. Acesso em: 2 may. 2024.