On the Tax Fraud as criminal activity precedent of the Money Laundering
Does the tax offense constitute prior criminal activity for the purposes of money laundering offense committed by the active same subject? From one side, both the current regulation of article 301 of the Spanish Criminal Code (which explicitly acknowledge
- Autores:
-
Demetrio Crespo, Eduardo
- Tipo de recurso:
- Fecha de publicación:
- 2016
- Institución:
- Universidad EAFIT
- Repositorio:
- Repositorio EAFIT
- Idioma:
- spa
- OAI Identifier:
- oai:repository.eafit.edu.co:10784/15761
- Acceso en línea:
- http://hdl.handle.net/10784/15761
- Palabra clave:
- Tax fraud. Money laundering. Non bis in idem. Crime or norms relations
Fraude fiscal. Blanqueo de dinero. Non bis in ídem. Concurso de delitos
- Rights
- License
- Copyright (c) 2016 Eduardo Demetrio Crespo
| Summary: | Does the tax offense constitute prior criminal activity for the purposes of money laundering offense committed by the active same subject? From one side, both the current regulation of article 301 of the Spanish Criminal Code (which explicitly acknowledge |
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