SPASKIN, . O. Defining intent as a form of fault: Implications for taxpayers. Problems of legality, [S. l.], n. 167, p. 71–86, 2024. DOI: 10.21564/2414-990X.167.314025. Disponível em: http://plaw.nlu.edu.ua/article/view/314025. Acesso em: 22 jan. 2025.