NAVARRO SCHIAPPACASSE, María Pilar. The unconstitucionality of the penalty for tax avoidance: a critical review of its fundaments. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 432, p. 147–186, 2019. DOI: 10.51302/rcyt.2019.3867. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/3867. Acesso em: 18 may. 2024.