Efectos da regularización voluntaria en vía administrativa e en vía penal tras a Lei orgánica 7/2012

  1. MARÍA PILAR ZAPATA GARCÍA 1
  2. María del Carmen Cámara Barroso 2
  1. 1 Universidad de Valladolid
    info

    Universidad de Valladolid

    Valladolid, España

    ROR https://ror.org/01fvbaw18

  2. 2 Universidad a Distancia de Madrid
    info

    Universidad a Distancia de Madrid

    Madrid, España

    ROR https://ror.org/01r9skd65

Journal:
REGAP: Revista galega de administración pública

ISSN: 1132-8371

Year of publication: 2018

Volume: 1

Issue: 56

Pages: 117-140

Type: Article

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More publications in: REGAP: Revista galega de administración pública

Abstract

The objective of this paper is to analyze the modifications introduced in the crime against the Public Treasury after the approval of the Organic Law amending the Spanish Criminal Code on Transparency and Combating Tax and Social Security Fraud (7/2012). And, in particular, to detail those referred to the voluntary tax regularization that exempts from criminal liability in case of a fiscal offense, analyzing the effects both from an administrative and a criminal point of view.

Data source: Dialnet