AGUS, Azwir. Legal Aspects of Refunding Excess Tax Payments to Consumers. Rechtsvinding, [S. l.], v. 4, n. 2, p. 189–200, 2026. DOI: 10.59525/rechtsvinding.1963. Disponível em: https://journal.civiliza.org/index.php/rechtsvinding/article/view/1963. Acesso em: 26 jul. 2026.