El descubrimiento de «indicios» de delito en las actuaciones inspectorasla experiencia comparada
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Universidad Complutense de Madrid
info
ISSN: 0210-2919, 2695-7566
Datum der Publikation: 2023
Nummer: 188
Seiten: 117-147
Art: Artikel
Andere Publikationen in: Crónica tributaria
Zusammenfassung
The discovery of facts that hint at the presence of fraud while conducting tax inspections creates significant legal uncertainty at the domestic level and raises serious doubts about the nature of the proceedings and the legal status of the taxpayer, as, after that discovery, the aim of the tax administration’s investigation is no longer to verify whether the amount of tax due was reported correctly and in conformance with tax legislation, but rather to obtain sufficient evidence to support the report of a tax crime. The ultimate objective of our analysis is to carry out a comparative study to identify how this issue is handled in German, French, Italian, Dutch and Portuguese law