Income coming from a Fraud of Penal Law

  • Ricardo de Mosteyrín Sampalo Fiscal de Delitos Económicos de la Fiscalía Provincial de Las Palmas Doctor en Derecho
DOI: https://doi.org/10.5209/FORO.57531
Keywords: Penal Law, taxation, illegal income, criminal income, Necora, Roldan, Urralburu, tax fraud.

Abstract

Here we are dealing with the issue of illegal income taxation in general and of criminal income in particular, briefly referring to comparative law with a detailed analysis of Spanish doctrine and the case law on the subject. The fact of being in favour is regarded as the only position viable in our legal system.

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Published
2017-10-09
How to Cite
de Mosteyrín Sampalo R. (2017). Income coming from a Fraud of Penal Law. FORO. Revista de Ciencias Jurídicas y Sociales, Nueva Época, 20(1), 93-126. https://doi.org/10.5209/FORO.57531
Issue
Vol. 20 No. 1 (2017)
Section
Researches

License

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