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Recolector de Ciencia Abierta, RECOLECTA
Article . 2015
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Recolector de Ciencia Abierta, RECOLECTA
Article . 2015
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Las sanciones tributarias y el delito fiscal en el Anteproyecto de LGT

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2015Publisher:Instituto Estudios Fiscales
Authors: Martínez Muñoz, Yolanda;

handle: 10045/51727

Las sanciones tributarias y el delito fiscal en el Anteproyecto de LGT

Abstract

Este trabajo es el resultado de la comunicación presentada a la Jornada preparatoria del Congreso del EATLP 2015. En él se aborda el estudio de las relaciones entre el procedimiento de imposición de sanciones tributarias y el procedimiento penal en el Anteproyecto de reforma parcial de la LGT desde el punto de vista del principio non bis in idem.

Keywords

Derecho Financiero y Tributario, Anteproyecto LGT, Non bis in idem, Delito fiscal, Sanciones tributarias

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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
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