Fundazioaren 2. koadernoak Zuzenbidean doktorea eta UNEDeko Nazioarteko Zuzenbide Publikoko Saileko irakasle ikertzailea den Teresa Marcos Martín andrearen lana jasotzen du. Lan horren bidez, gai honekin lotutako jurisprudentzian sakontzen du: estatuaren laguntzak berreskuratzea eta horien aplikazioa euskal opor fiskaletan.
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