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Un nuevo modelo de relaciones entre los procedimientos tributarios y el proceso penal por delito fiscal

Author

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  • Rosa Litago Lledó

    (Universitat de València)

Abstract

La aparición de indicios de delito fiscal ex art. 305 CP supone la concurrencia de la Administración tributaria y los órganos jurisdiccionales penales e impone salvaguardar las garantías constitucionales que asisten a los obligados tributarios, sin olvidar por ello el interés general de la Hacienda Pública en el cumplimiento de las obligaciones tributarias impagadas. En la búsqueda de este difícil equilibrio, las recientes reformas del CP en el año 2012 y la Ley 34/2015, implantan un peculiar régimen legal que reconoce, a la vez, la autotutela administrativa y el principio de preferencia del orden penal.

Suggested Citation

  • Rosa Litago Lledó, 2017. "Un nuevo modelo de relaciones entre los procedimientos tributarios y el proceso penal por delito fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 165(4), pages 55-100, December.
    • Handle: RePEc:hpe:crotri:y:2017:v:165:i:4:p:55-100
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    File URL: https://www.ief.es/vdocs/publicaciones/1/165.pdf#page=55
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    More about this item

    Keywords

    delito fiscal; preferencia penal; autotutela administrativa; liquidación tributaria; recaudación tributaria y proceso penal.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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