UGOLKOV Є. The principle of in dubio pro tributario in tax relations. Ius Modernum, [S. l.], v. 140, n. 3, p. 87–101, 2025. DOI: 10.31617/3.2025(140)08. Disponível em: https://journals.knute.edu.ua/foreign-trade/article/view/2340. Acesso em: 23 mar. 2026.