Pedro Costa Monteiro 2024. 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 - Law Journal. 5e6 (Jun. 2024), 101-134. DOI:https://doi.org/10.60543/dlb.vi5e6.9010.