ALVARADO BRENES, G. M. Sanctioning power of the tax administration. Revista de Derecho, [S. l.], n. 14, p. 151–189, 2013. DOI: 10.5377/derecho.v0i14.1020. Disponível em: https://camjol.info/index.php/DERECHO/article/view/1020. Acesso em: 17 may. 2024.