HÜBNER, M. The temporary reduction in VAT under the Second Corona Tax Assistance Act:: Unnecessary administrative burden or real relief?. Science International Empirical Review, [S. l.], v. 1, n. 2, p. 188–214, 2022. DOI: 10.52514/sier.v1i2.28. Disponível em: https://mail.sier-journal.com/index.php/SIER/article/view/28. Acesso em: 28 oct. 2025.