Boundaries between tax savings and fraud punishable: fraud action in the tax law.
Abstract. Throughout Europe and in particular in Spain, scholars have noticed growing and disturbing case-law which confuses cases of tax fraud with the simulation provided for in the objective description of the tax crimes, showing a clear trend to benefit the financial interests of the Public Trea...
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| Format: | article |
| Language: | Spanish |
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2016
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| Online Access: | https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/822 https://hdl.handle.net/10895/7131 |
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