The tax res judicata in the condemnatory judgement for crime against the Tax Authorities

Authors

  • Joan Iglesias Capellas

Keywords:

Taxpayer, Tax crime, Public Treasury, Guilty verdict, Natural judge, Judicial guardianship, Contentiousadministrative jurisdiction, Fundamental rights, Spanish Constitution, General Tax Law, Criminal Procedure Law

Abstract

The aim of this work is to highlight the serious consequences to the fundamental rights of taxpayers, which come from the procedural reform introduced by Law 34/2015, September 23rd, in order to modify the jurisdictional competence to control the acts dictated by the Spanish Tax Administration, whenever a possible commission of criminal tax fraud is detected 

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Author Biography

  • Joan Iglesias Capellas

    Abogado. Doctor en Derecho
    Socio de Roca Junyent
    Inspector de Hacienda en excedencia

Published

30/12/2019

How to Cite

Iglesias Capellas, J. (2019). The tax res judicata in the condemnatory judgement for crime against the Tax Authorities. Technical Tax Journal, 4(127), 13-63. https://www.revistatecnicatributaria.com/index.php/rtt/article/view/517