Sánchez-Ballesteros, Vanesa. “Spanish Special Taxes and the Tax Harmonization of the European Union”. Pravo - teorija i praksa 38, no. 4 (December 31, 2021): 33–41. Accessed December 27, 2025. https://casopis.pravni-fakultet.edu.rs/index.php/ltp/article/view/624.