On the preventive measures of the General Tax Law in processes for crimes against the Treasury
DOI:
https://doi.org/10.5944/rduned.15.2014.14132Keywords:
preventive measures, crimes against the Treasury, criminal prejudiciality, taxpayer’s rights, administrative decision-makingAbstract
Law 7/2012 has made very substantial changes to the legal regulations governing the preventative measures that the Tax Administration may adopt in cases dealing with tax crimes. The aim of this article is to study such changes, by inserting these changes within the particular specialties of crimes against the Treasury and to analyze the problems that surround these matters.
Downloads
Downloads
Published
2014-07-01
How to Cite
Doncel Núñez, S. L. (2014). On the preventive measures of the General Tax Law in processes for crimes against the Treasury. Revista De Derecho De La UNED (RDUNED), (15), 149–172. https://doi.org/10.5944/rduned.15.2014.14132
Issue
Section
Estudios
License
Las obras están bajo una Licencia Creative Commons Atribución-NoComercial-SinDerivar 4.0 Internacional.
Se pueden copiar, usar, difundir, transmitir y exponer públicamente, siempre que:
- Se cite la autoría y la fuente original de su publicación (revista, editorial y URL de la obra).
- No se usen para fines comerciales.
- Se mencione la existencia y especificaciones de esta licencia de uso.
