BUDZIAREK, Magdalena. Legal nature and withholding agent’ role of tax collection (in particular in the light of articles 84 and 31 sec. 3 of the Constitution). Poland: Lodz University Press,2019. DOI: 10.18778/7969-503-4. Disponível em: https://www.press.uni.lodz.pl/index.php/wul/catalog/book/822. Acesso em: 28 jan. 2026.