La aplicación de los tributos en los casos de delito contra la hacienda pública

The paper analyses the multiple tax procedures to be developed by the different bodies of the Spanish Tax Authorities (tax management procedures, tax inspection procedures, tax collection and tax penalty procedures) in the case of appreciation of an alleged crime against the Public Treasury. To at...

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Bibliographic Details
Main Author: Alonso Dromant, Paloma
Format: Article
Language:Spanish
Published: 2021
Subjects:
Código Penal
reforma de 2012
delito fiscal
delito contra la Hacienda Pública
Ley 34
2015
Título VI
Ley General Tributaria
regularización
Administración Tributaria
procedimientos tributarios
principio de seguridad jurídica
tributo
prejudicialidad penal
liquidación tributaria
obligado tributario
responsabilidad tributaria
Criminal Code
2012´s criminal reform
crime against the Public Treasury
Law 34
Title VI
General Taxation Law
regularisation
tax authorities
Tax procedures
Legal certainty principle
Levy
Criminal prejudgement
Tax settlement
Tax obligor
Tax Responsibility
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8055242
Source:Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 32, 2021, pags. 900-933
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La aplicación de los tributos en los casos de delito contra la hacienda pública
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