El fraude fiscal como delito previo al blanqueo de capitales

This legal opinion paper examines the possibility that tax fraud (article 305 of the Penal Code, CP) in general, and tax avoidance in particular, may constitute a prior offence for the purpose of money laundering (article 301of the Penal Code, CP).To this effect, I am going to analyze the Supreme Co...

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Bibliographic Details
Main Author: Cuerda Martín, Mónica de la
Format: Article
Language:Spanish
Published: 2017
Subjects:
“Ballena Blanca”
Fraude fiscal
blanqueo de capitales
autoblanqueo
delito previo
concurso de normas
concurso de delitos
"White Whale"
Tax fraud
money laundering
self-laundering
prior crime
contest of rules
contest of crimes
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6267909
Source:Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 12, 2017, pags. 93-175
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El fraude fiscal como delito previo al blanqueo de capitales
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