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Source title: Derecho tributario y procedimientos de desarrollo (1). Comentarios y casos prácticos
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{{cite book|author=José María Díez-Ochoa Azagra |date=Apr 13, 2014 |title=Derecho tributario y procedimientos de desarrollo . Comentarios y casos prácticos |publisher=CEF |isbn=978-84-454-2820-7 |ol=47279884M}}