BARIKOVA, A. Penal (financial) sanctions for non-payment of agreed amounts of tax obligations. The Opole Studies in Administration and Law, [S. l.], v. 21, n. 1, p. 51–62, 2023. DOI: 10.25167/osap.5090. Disponível em: https://czasopisma.uni.opole.pl/index.php/osap/article/view/5090. Acesso em: 19 oct. 2024.