CATARINO, J. R.; FERRAZ, D. ARE EXTRA FOUND RAISING PROPOSES TAXES STILL TAXES? AN EXCURSION ON THE THEORETICAL ADMISSIBILITY OF THE FIGURE AND ITS LIMITS. Revista Jurídica Portucalense , [S. l.], p. 46–71, 2022. Disponível em: https://revistas.rcaap.pt/juridica/article/view/25776. Acesso em: 19 oct. 2024.