Search results for "2070-8157 22082 Revista Boliviana de Derecho 584568 2021 32 8055242 La aplicación de los tributos en los casos de delito contra la hacienda pública Alonso Dromant"
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La aplicación de los tributos en los casos de delito contra la hacienda pública
2021
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 attain this goal, a study of the new Tax crime configuration after 2012´ criminal reform is carried out, as well as a study of Act 34/2015.