DÍAZ REYES, A. . The punitive fiscal law and its independence from fiscal law in the light of human rights. . Revista de Derecho Fiscal, [S. l.], n. 28, p. 33–47, 2025. DOI: 10.18601/16926722.n28.02. Disponível em: https://revistas.uexternado.edu.co/index.php/fiscal/article/view/10974. Acesso em: 15 dic. 2025.