FISCAL REGULARIZATION AND CRIMINAL LIABILITY. THE PROPOSAL TO AMEND THE TAX OFFENSE

Authors

  • Araceli Manjón-Cabeza Olmeda

Keywords:

Tax offense, regularization, special immunity from prosecution (art. 305.4 Criminal Code), statute of limitation for criminal action, preliminary criminal ruling

Abstract

Th is article develops a critical analysis of the tax regularization adopted by Royal Decree-Law 12/2012, 30 March and additional legislation (Instruction HAP/1182/2012, 31 May). It also compares its requirements and effects with those provided by the special immunity from prosecution (art. 305.4 Spanish Criminal Code) paying special attention to the legal treatment of money laundering of defrauded tax bill and its application to regularization processes. It fi nally analyses the Proposal to amend criminal provision regarding tax off enses.

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Published

2020-05-21

How to Cite

Manjón-Cabeza Olmeda, A. (2020). FISCAL REGULARIZATION AND CRIMINAL LIABILITY. THE PROPOSAL TO AMEND THE TAX OFFENSE. Teoría & Derecho. Revista De Pensamiento jurídico, (12), 211–229. Retrieved from https://teoriayderecho.tirant.com/index.php/teoria-y-derecho/article/view/174

Issue

No. 12 (2012): Current trends of Bankruptcy Law

Section

Actuality