@book{79082,
	author = {Merino Jara, Isaac,},
	title = {Procedimientos tributarios :},
	publisher = {JMB Bosch Editor,},
	year = {[2014]},
	series = {Colección de fiscalidad},
	address = {[Barcelona] :},
	url = {https://login.zproxy.cun.edu.co/login?url=https://www.digitaliapublishing.com/a/62027/}
}