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

Autor: Alonso Dromant, Paloma
Rok vydání: 2021
Předmět:
prejudicialidad penal
obligado tributario
delito fiscal
2012´s criminal reform
General Taxation Law
Tax procedures
Título VI
liquidación tributaria
Levy
Criminal Code
principio de seguridad jurídica
Paloma The paper analyses the multiple tax procedures to be developed by the different bodies of the Spanish Tax Authorities (tax management procedures
regularisation
tax authorities
tax collection and tax penalty procedures) in the case of appreciation of an alleged crime against the Public Treasury. To attain this goal
Ley 34/2015
CIENCIAS JURÍDICAS [UNESCO]
Law 34/2015
as well as a study of Act 34/2015. Código Penal
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
crime against the Public Treasury
regularización
Legal certainty principle
Tax settlement
procedimientos tributarios
reforma de 2012
Administración Tributaria
Criminal prejudgement
delito contra la Hacienda Pública
Title VI
tributo
UNESCO::CIENCIAS JURÍDICAS
tax inspection procedures
responsabilidad tributaria
a study of the new Tax crime configuration after 2012´ criminal reform is carried out
Tax Responsibility 900 933
Tax obligor
Ley General Tributaria
Zdroj: Alonso Dromant, Paloma. La aplicación de los tributos en los casos de delito contra la hacienda pública. En: Revista Boliviana de Derecho, 32 2021: 900-933
RODERIC. Repositorio Institucional de la Universitat de Valéncia
instname
Popis: 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.
Databáze: OpenAIRE
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