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El recargo tributario: naturaleza sancionadora

By: Barrachina Juan, Eduardo.
Material type: ArticleArticlePublisher: 1999Subject(s): IMPUESTOS | RECARGOS SOBRE TRIBUTOS ESTATALES | INTERES DE DEMORA | SANCIONES | ESPAÑA | LEGISLACION | COMENTARIOS In: Gaceta fiscal nº 176, p. 26-37
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