DANIEL NETO, Carlos Augusto. THE CONCEPTUAL ASYMMETRY BETWEEN ADMINISTRATIVE AND CRIMINAL SANCTIONS IN THE FEDERAL TAXATION . Revista Direito Tributário Atual, [S. l.], n. 46, p. 145–170, 2020. Disponível em: https://revista.ibdt.org.br/index.php/RDTA/article/view/1102. Acesso em: 17 may. 2024.