VRHOVŠEK, M. CRIMINAL RESPONSIBILITY OF TAXPAYERS AND OTHER TAX DEBTORS. Pravo - teorija i praksa, [S. l.], v. 25, n. 11-12, p. 21–33, 2008. Disponível em: https://casopis.pravni-fakultet.edu.rs/index.php/ltp/article/view/448. Acesso em: 14 jan. 2026.