Łukasz Tłuczkiewicz, “Additional tax liability in value added tax – preventive or oppressive instrument? The commentary of the Judgment of the Court of Justice of the European Union of April 15, 2021 in the case of Grupa Warzywna Sp. z o.o. v. Director of the Tax Administration Chamber in Wrocław”, par, no. 3, pp. 61–69, Nov. 2023.