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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Bibliographic Details

Main Author:	Bacigalupo, Silvina (author)
Format:	article
Language:	Spanish
Published:	2016
Subjects:	delito fiscal fraude simulación tax crime fraud misrepresentation
Online Access:	https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/822 https://hdl.handle.net/10895/7131
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