SÁNCHEZ BLÁZQUEZ, Victor Manuel. The application of surcharges under article 27 of the Spanish General Tax Law to specific erroneous self-assessments and returns. Revista de Contabilidad y Tributación. CEF, [S. l.], n. 367, p. 1–32 (digital), 2013. DOI: 10.51302/rcyt.2013.6455. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/6455. Acesso em: 17 may. 2024.