SANZ CLAVIJO, Alfonso. extension of the tax inspectorate proceeding’s time-limit: procedural issues. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 358, p. 5–30, 2013. DOI: 10.51302/rcyt.2013.6325. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/6325. Acesso em: 25 aug. 2024.