“The Tax Adjustment Introduced by the Royal Decree-Law 12 2012: A Tax Amnesty Contrary to Tax Justice and Clearly Ineffective ”. EUNOMÍA. Revista en Cultura de la Legalidad, no. 3 (September 17, 2014): 103–124. Accessed December 5, 2025. https://e-revistas.uc3m.es/index.php/EUNOM/article/view/2123.