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Recolector de Ciencia Abierta, RECOLECTA
Article . 2013
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Las medidas cautelares en procesos por delito fiscal y el principio de no concurrencia de sanciones tributarias

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2013 Spanish Publisher:Instituto Estudios Fiscales
Authors: Martínez Muñoz, Yolanda;

handle: 10045/38412

Las medidas cautelares en procesos por delito fiscal y el principio de no concurrencia de sanciones tributarias

Abstract

Esta comunicación se enmarca en el Proyecto de investigación del Ministerio de Economía y Competitividad titulado “La Administración tributaria en los procedimientos concursales: régimen jurídico de los créditos tributarios e implicaciones para la Hacienda pública” (DER2012-33457).

Keywords

Derecho Financiero y Tributario, No concurrencia de sanciones tributarias, Delito fiscal, Medidas cautelares

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    popularity
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    influence
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green
Fields of Science
social sciences
law
Fields of Science
social sciences
law