“The National Social Security Institute can declare the joint and several liability of a city council with respect to a debt contracted by a commercial company in bankruptcy when it acts in a similar way to so-called ‘company groups’” (2020) Revista de Derecho de la Seguridad Social, Laborum, (24), pp. 137–151. Available at: https://revista.laborum.es/index.php/revsegsoc/article/view/422 (Accessed: 6 November 2026).