[1]
DurĂ¡n Rojo, L. and Arbieto Alfaro, H.M. 2019. The extinctive prescription of the cause of action of the tax administration in the proceeding of collecting a tax debt: is legislative decree 1421 unconstitutional?. THEMIS Revista de Derecho. 76 (Aug. 2019), 129-144. DOI:https://doi.org/10.18800/themis.201902.007.