ROZAS, José Andrés. Justice tax administration in Spain. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 452, p. 35–74, 2020. DOI: 10.51302/rcyt.2020.3765. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/3765. Acesso em: 17 may. 2024.