GUTMANN, Daniel. The Principle of Personality of Tax Penalties: A General Principle with a Narrow Scope?. W: KUKULSKI, Ziemowit; SĘK, Małgorzata (red.). Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II. Poland: Wydawnictwo Uniwersytetu Łódzkiego,2024. p. 175–182. DOI: 10.18778/8331-399-3.14. Disponível em: https://www.press.uni.lodz.pl/index.php/wul/catalog/book/1154/chapter/3161. Acesso em: 21 sty. 2026.