Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings. Journal of Legal Studies, [S. l.], v. 26, n. 40, p. 156–172, 2020. Disponível em: https://publicatii.uvvg.ro/index.php/jls/article/view/632. Acesso em: 15 apr. 2026.