La declaración tributaria especial y el blanqueo de capitales

The article refers to two separate issues both connected with money laundering. The first one reviews the extraordinary measure adopted by the Spanish Government in 2012 whereby taxpayers who had not declared assets or income in the past were allowed to regularize their situation vis a vis the Autho...

Full description

Saved in:
Bibliographic Details
Main Author: Sánchez Stewart, Nielson
Format: Article
Language:Spanish
Published: 2014
Subjects:
Evasión fiscal
Disposición adicional única L
O 7
2007 sobre Transparencia y lucha contra el fraude fiscal y en la Seguridad Social
"amnistía fiscal" del Gobierno español hasta el 31 de diciembre de 2012
actividades criminales en el artículo 301 del CP
todo tipo de delitos entran dentro del tipo de blanqueo de dinero y la cuota defraudada del delito fiscal incluida en el blanqueo de dinero
Tax evasion
Unique aditional willingness from O
L 7
2007 about Transparency and fight against Tax Frauds and Social Security
"Tax amnesty" by Spanish Goverment till 31 december 2012
criminal activities in the article 301 of the Spanish criminal code
all kind of crimes being money laundering
and money laundering including tax evasión income
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5593381
Source:Revista de Derecho, Empresa y Sociedad (REDS), ISSN 2340-4647, Nº. 4, 2014, pags. 1-9
Tags: Add Tag
No Tags: Be the first to tag this record
La declaración tributaria especial y el blanqueo de capitales
  • Get full text

    • Similar Items