Por partida doble: blanqueo y delito fiscal. A propósito de la inaugurada línea jurisprudencial del Tribunal Supremo de Cuba sobre la tributación por ganancias delictivas.

In recent jurisprudential pronouncements, the Supreme Court of Cuba pronounces on the problem of the duty to contribute for criminal gains, and opts to assume that those who do not pay for the economic benefit derived from their own crime commit, in addition to that, a crime of tax fraud. From a cri...

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Bibliographic Details
Main Author: López Rojas, Dayán Gabriel
Format: Article
Language:Spanish
Published: 2019
Subjects:
Derecho penal tributario
delito fiscal
contribución por rentas delictivas
capacidad contributiva
principio de igualdad tributaria
Tax criminal law
tax fraud
taxation for criminal gains
ability-to-pay taxation
principle of equity in taxation
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6812989
Source:Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 27, 2019, pags. 220-245
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Por partida doble: blanqueo y delito fiscal. A propósito de la inaugurada línea jurisprudencial del Tribunal Supremo de Cuba sobre la tributación por ganancias delictivas.
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