BATSIEV, Viktor V.; DIRKSEN, Tatyana V. Guarantees for protecting the individuals’ rights when implementing extrajudicial procedures to collect tax debts. Gosudarstvennaya Sluzhba, [S. l.], v. 27, n. 4, p. 17–23, 2025. Disponível em: https://gosudarstvennaya-sluzhba.owebs.ru/article/view/663. Acesso em: 8 nov. 2026.