Tovillas Morán, José María2025-04-022025-04-022025-03-31https://hdl.handle.net/2445/220199133 p.application/pdfspacc by-nc-nd (c) Tovillas Morán, José María, 2025http://creativecommons.org/licenses/by-nc-nd/3.0/es/Dret fiscalSancions tributàriesinfo:eu-repo/semantics/otherinfo:eu-repo/semantics/openAccess