APARICIO DE LÁZARO, José Ramón. Jurisprudential approach to joint and several liability in tax matters (I). Revista de Contabilidad y Tributación. CEF, [S. l.], n. 476, p. 65–108, 2022. DOI: 10.51302/rcyt.2022.11489. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/11489. Acesso em: 19 may. 2024.