The  principle of legal characterization and its boundaries in tax law in light of the case law of the Court of Justice of the European Union. CUADERNOS DE DERECHO TRANSNACIONAL, [S. l.], v. 17, n. 2, p. 455–475, 2025. DOI: 10.20318/cdt.2025.9886. Disponível em: https://e-revistas.uc3m.es/index.php/CDT/article/view/9886. Acesso em: 5 dec. 2025.