@book{90910,
	author = {Crespo Irigoyen, María Gabriela, and Agurto Gonzáles, Carlos Antonio,},
	title = {La potestad sancionadora de la administración tributaria :},
	publisher = {Ediciones Olejnik,},
	year = {[2021]},
	series = {Biblioteca de derecho administrativo. Colección Allan R. Brewer-Carías },
	address = {Santiago, Chile :},
	url = {https://login.zproxy.cun.edu.co/login?url=https://www.digitaliapublishing.com/a/104332/}
}