El bien jurídico protegido en los delitos tributarios
ISSN: 2007-4700
Argitalpen urtea: 2015
Zenbakia: 7
Orrialdeak: 77-93
Mota: Artikulua
Beste argitalpen batzuk: Revista penal México
Laburpena
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.