El bien jurídico protegido en los delitos tributarios
ISSN: 2007-4700
Datum der Publikation: 2015
Nummer: 7
Seiten: 77-93
Art: Artikel
Andere Publikationen in: Revista penal México
Zusammenfassung
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.