Análisis normativo de la regularización penal tributaria como excusa absolutoria
In many occasions we talk about the decriminalization of criminal law, when configuring some criminal forms that could be regulated in a different way of the legal system. In addition, far from responding to the principles of law criminal, circumvent the criminal penalty attending certain budgets...
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Format: | Article |
Language: | Spanish |
Published: |
2020
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7655334 |
Source: | Anuario de derecho penal y ciencias penales, ISSN 0210-3001, Tomo 73, Fasc/Mes 1, 2020, pags. 601-641 |
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Summary: |
In many occasions we talk about the decriminalization of criminal law, when configuring some criminal forms that could be regulated in a different way of the legal
system. In addition, far from responding to the principles of law criminal, circumvent
the criminal penalty attending certain budgets that exclude the final application of the
criminal law. Certainly, tax regularization is a phenomenon whereby if certain conditions are met, it is conceived as a genuine absolutory excuse, with their privileged
punitive effects. It is worth analyzing this tax instrument, which allows imput the
effects of economic capacity to the punitive sphere. |
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