Vrhovšek, Miroslav. “CRIMINAL RESPONSIBILITY OF TAXPAYERS AND OTHER TAX DEBTORS”. Pravo - teorija i praksa 25, no. 11-12 (December 31, 2008): 21–33. Accessed January 14, 2026. https://casopis.pravni-fakultet.edu.rs/index.php/ltp/article/view/448.