Evolución de los delitos contra la Hacienda Pública a través de la jurisprudencia del Tribunal Supremo
This paper analyzes the evolution of the crime against public finances, and how, today, there are still certain legally controversial issues that are subject to contradictory jurisprudential pronouncements. The divergence in the conception of the protected legal good, practical aspects in relation...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2020
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7655335 |
| Source: | Anuario de derecho penal y ciencias penales, ISSN 0210-3001, Tomo 73, Fasc/Mes 1, 2020, pags. 643-685 |
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| Summary: |
This paper analyzes the evolution of the crime against public finances, and how,
today, there are still certain legally controversial issues that are subject to contradictory jurisprudential pronouncements. The divergence in the conception of the protected legal good, practical aspects in relation to the determination of the debt, the liquidation, the modulation regarding the penalty of fine imposed on the legal person, or
the controversy surrounding the consummation are analyzed. The subsequent modifications of the complement norms and their relationship with the retroactivity of the
norm are also analyzed. |
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