Right to reimbursement of excise duty versus tightening of tax system through interpretation of law. Ius Novum, Warszawa, Poland, v. 13, n. 3, p. 177–194, 2019. DOI: 10.26399/iusnovum.v13.3.2019.36/a.drozdek. Disponível em: https://iusnovum.lazarski.pl/iusnovum/article/view/1059. Acesso em: 4 mar. 2026.