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. Cuad. derecho transnac. [Internet]. 2025 Oct. 20 [cited 2025 Dec. 5];17(2):455-7. Available from: https://e-revistas.uc3m.es/index.php/CDT/article/view/9886