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El delito de alzamiento de bienes y su compatibilidad con la autotutela ejecutiva. Concurrencia de procedimientos administrativo y penal

Author

Listed:
  • Marta Marcos Cardona

    (Universidad de Murcia)

Abstract

Se analiza la posibilidad de tramitar simultáneamente una acción penal por delito de alzamiento de bienes con el procedimiento ejecutivo de apremio, previa reserva de la acción civil de responsabilidad. En esta línea, la acción penal se impulsaría sin tener que ser postergada a la conclusión del procedimiento ejecutivo que está siendo dirigido contra el obligado principal y los responsables colaboradores en la ocultación de su patrimonio.

Suggested Citation

  • Marta Marcos Cardona, 2023. "El delito de alzamiento de bienes y su compatibilidad con la autotutela ejecutiva. Concurrencia de procedimientos administrativo y penal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 188(3), pages 85-116, September.
    • Handle: RePEc:hpe:crotri:y:2023:v:188:i:3:p:85-116
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    More about this item

    Keywords

    alzamiento de bienes; frustración en la ejecución; responsabilidad tributaria;
    All these keywords.

    JEL classification:

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

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