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El descubrimiento de «indicios» de delito en las actuaciones inspectoras: la experiencia comparada

Author

Listed:
  • Marta Moreno Corte

    (Universidad Complutense de Madrid)

Abstract

El descubrimiento de hechos fiscales con relevancia penal en el seno de las actuaciones inspectoras está inmerso en un importante vacío legal, que plantea serias dudas sobre su verdadera naturaleza, así como sobre la posición jurídica del obligado tributario desde que la investigación «administrativa» va encaminada a sustentar los «indicios» de delito para dar traslado de lo actuado a la vía penal. El presente trabajo realiza un estudio comparativo para identificar cómo se está articulando la cuestión en los ordenamientos jurídicos de nuestro entorno, a luz de los Derechos alemán, francés, italiano, neerlandés y portugués.

Suggested Citation

  • Marta Moreno Corte, 2023. "El descubrimiento de «indicios» de delito en las actuaciones inspectoras: la experiencia comparada," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 188(3), pages 117-147, September.
    • Handle: RePEc:hpe:crotri:y:2023:v:188:i:3:p:117-147
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    More about this item

    Keywords

    indicios de delito fiscal; actuaciones inspectoras; derechos y garantías; Derecho comparado;
    All these keywords.

    JEL classification:

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

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