El bien jurídico protegido en el delito de defraudación o evasión tributaria. Una visión desde las legislaciones colombiana y española
This text analyzes the general´s principal taxation in Colombia (numeral 9, article 95, Political Constitution, the fraud´s crime or tax evasion created by Financing Law (article 63, Law 1943, 2018), as well as the location of this criminal type in the special part of the Colombian Criminal Code (Ti...
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Format: | Article |
Language: | Spanish |
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2020
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7865342 |
Source: | Nuevo Foro Penal, ISSN 0120-8179, null 16, Nº. 95, 2020 (Ejemplar dedicado a: Nuevo Foro Penal), pags. 191-233 |
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