Wassmer, Martin Paul2026-05-212026-05-212011https://hdl.handle.net/10272/28374spaAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/Derecho Penal Tributariojournal articleopen access5605.05 Derecho Penal