@book{2316,
	author = {Bonzón Rafart, Juan Carlos and Bertazza, Humberto J.},
	title = {Régimen sancionatorio en materia tributaria},
	publisher = {EDICON (Fondo Editorial Consejo)},
	year = {2013},
	address = {Buenos Aires :},
	url = {https://biblioeco.unsa.edu.ar/pmb/images/libros/regimen_sancionatorio.jpg}
}