González-Gaggero Prieto-Carreño, Pedro. “The Financial Liability of the State in the Case of the Tax on the Retail Sales of Hydrocarbons”. Revista de Contabilidad y Tributación. CEF, no. 399 (June 7, 2016): 33–84. Accessed May 18, 2024. https://revistas.cef.udima.es/index.php/RCyT/article/view/4651.