ESPEJO POYATO, Isabel. Tax procedure and criminal investigation of tax evasion in the planned reform of the General Tax Law. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 388, p. 5–36, 2015. DOI: 10.51302/rcyt.2015.4915. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/4915. Acesso em: 20 may. 2024.