Federalism, legislative competence and complementary reserve of law in tax matters: can municipalities establish species of extinction of tax credit not provided for in the National Tax Code?. Rev. Fac. Direito Univ. São Paulo [Internet]. 2023 Feb. 15 [cited 2024 May 18];117:607-26. Available from: https://www.journals.usp.br/rfdusp/article/view/218306