Add to ORKGThe reform of the Criminal Code passed by Organic Law 7/2012, of 27 December, has modified the relationship between the tax procedure and criminal proceedings for tax crimes. This paper aims to examine the new regulation of the relationship between both procedures and focuses on the contradictions between the new Criminal Code and the Fiscal Code. In particular we study the relation between the tax assessment and the starting of criminal proceedings as well as the regulation of the assessment of tax during the criminal proceedings.La reforma del Código Penal aprobada por la Ley Orgánica 7/2012, de 27 de diciembre, ha iniciado la modificación de las relaciones entre el procedimiento tributario y el proceso penal por delito fiscal. El present...
Legislation on tax crimes includes peculiarities to reinforce the position of tax authorities and gr...
La reciente modificación del Código penal, efectuada por la Ley Orgánica 5/2010, de 22 de junio, pon...
This paper analyses expiration in the initiation of the penalizing tax procedure as a circumstance w...
The reform of the Criminal Code passed by Organic Law 7/2012, of 27 December, has modified the relat...
This article aims to examine the key points regarding changes introduced in the regulation of the ta...
The purpose of this paper is to explain why the current model of relationship between tax proceeding...
The purpose of this paper is to analyse what effects criminal proceedings for offenses against the p...
The planned reform of the General Tax Law, following the 2012 reform of the Spanish Criminal Code (f...
The purpose of this paper is the study of the prevalence of criminal jurisdiction in the determinati...
The paper analyses the multiple tax procedures to be developed by the different bodies of the Spani...
Law 7/2012 has made very substantial changes to the legal regulations governing the preventative mea...
The goal of this paper is to study the legal regime when the Tax Administration, before establishing...
In the field of taxation, everyone knows how important the regulation of the tax crime contained in ...
In this article the author analyzes the constitutional and legal rules that circumscribe the powers ...
In the present paper we will study the current regime in the article 31 bis of the Spanish Penal Cod...
Legislation on tax crimes includes peculiarities to reinforce the position of tax authorities and gr...
La reciente modificación del Código penal, efectuada por la Ley Orgánica 5/2010, de 22 de junio, pon...
This paper analyses expiration in the initiation of the penalizing tax procedure as a circumstance w...
The reform of the Criminal Code passed by Organic Law 7/2012, of 27 December, has modified the relat...
This article aims to examine the key points regarding changes introduced in the regulation of the ta...
The purpose of this paper is to explain why the current model of relationship between tax proceeding...
The purpose of this paper is to analyse what effects criminal proceedings for offenses against the p...
The planned reform of the General Tax Law, following the 2012 reform of the Spanish Criminal Code (f...
The purpose of this paper is the study of the prevalence of criminal jurisdiction in the determinati...
The paper analyses the multiple tax procedures to be developed by the different bodies of the Spani...
Law 7/2012 has made very substantial changes to the legal regulations governing the preventative mea...
The goal of this paper is to study the legal regime when the Tax Administration, before establishing...
In the field of taxation, everyone knows how important the regulation of the tax crime contained in ...
In this article the author analyzes the constitutional and legal rules that circumscribe the powers ...
In the present paper we will study the current regime in the article 31 bis of the Spanish Penal Cod...
Legislation on tax crimes includes peculiarities to reinforce the position of tax authorities and gr...
La reciente modificación del Código penal, efectuada por la Ley Orgánica 5/2010, de 22 de junio, pon...
This paper analyses expiration in the initiation of the penalizing tax procedure as a circumstance w...