El bien jurídico protegido en los delitos tributarios

  1. Ferré Olivé, Juan Carlos
Revista:
Revista penal México

ISSN: 2007-4700

Any de publicació: 2015

Número: 7

Pàgines: 77-93

Tipus: Article

DIALNET GOOGLE SCHOLAR lock_openArias Montano editor

Altres publicacions en: Revista penal México

Resum

This article discusses the characterization of the Protected interest in Criminal Tax Law, distancing themselves from the economic thesis and assuming a functional point of view, both in relation to the crime of Tax Evasion, the Accounting-Tax offence and Grant fraud. In short, all of them regulate crimes of injury.

Fuente de los datos: Dialnet