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D. Gutmann, “The Principle of Personality of Tax Penalties: A General Principle with a Narrow Scope?”, in Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II, Z. Kukulski and M. Sęk, Eds. Poland: Lodz University Press, 2024, pp. 175–182. doi: 10.18778/8331-399-3.14.