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Barba, A., & da Silva, B. (2009). European Commission (No. IP/09/I460: European Commission refers Spain and Portugal to the ECJ regarding exit tax provisions on companies which cease to be resident in these countries). 12. Case note on: European Commission, 8/10/09 Highlights & Insights on European Taxation (H&I) , 2009(12), 85-87.
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