The Tax Adjustment introduced by the Royal Decree-Law 12/2012: a Tax Amnesty contrary to Tax Justice and clearly ineffective . EUNOMÍA. Revista en Cultura de la Legalidad, [S. l.], n. 3, p. 103–124, 2014. Disponível em: https://e-revistas.uc3m.es/index.php/EUNOM/article/view/2123. Acesso em: 5 dec. 2025.