Tax offences: when a tax issue can become a crimin […] Tax offences: when a tax issue can become a criminal offence
Category: Criminal law
Article 31 of the Spanish Constitution provides that everyone shall contribute to public expenditure through a fair tax system. This constitutional obligation is also protected and enforced under Spanish criminal law. Tax offences: criminal protection of the tax system Tax offences are one of the clearest examples of economic crime under Spanish criminal law. Their […]
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