{"tema_id":"49166","string":"EFECTOS DE LA SANCI\u00d3N PARA FIRMAR DECLARACIONES TRIBUTARIAS Y CERTIFICAR PRUEBAS CON DESTINO A LA ADMINISTRACI\u00d3N TRIBUTARIA","created":"2016-04-13 18:10:26","code":"S49593053","modified":"0000-00-00 00:00:00"}