Límites entre el ahorro fiscal y la defraudación punible: las actuaciones en fraude a la ley tributaria.
Abstract. Throughout Europe and in particular in Spain, scholars have noticed growing and disturbing case-law which confuses cases of tax fraud with the simulation provided for in the objective description of the tax crimes, showing a clear trend to benefit the financial interests of the Public Trea...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2009
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6119883 |
| Source: | Revista de Derecho: Publicación de la Facultad de Derecho de la Universidad Católica de Uruguay, ISSN 2393-6193, Nº. 4, 2009 (Ejemplar dedicado a: Revista de Derecho), pags. 11-33 |
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