Principles of interpretation, to be applied to the common VAT system: The ambivalence between the teleological element, in what concerns the principle of tax avoidance and the interpretation of rules prescribing exemptions and lower rates. De Legibus [Internet]. 2024 Jun. 3 [cited 2026 Aug. 8];(5e6):101-34. Available from: https://revistas.ulusofona.pt/delegibus/article/view/9010