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
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Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees2016-12-072020-02-20T14:11:52Z2016-12-072020-02-20T14:11:52Z2539-49910120-8179http://hdl.handle.net/10784/1576110.17230/nfp.12.87.3Does 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¿Puede el delito fiscal constituir actividad delictiva previa a efectos del delito de blanqueo de dinero cometido por el mismo sujeto activo? Por un lado, tanto la actual regulación del art. 301 del Código Penal español (que admite expresamente el autoblaapplication/pdfspaUniversidad EAFITNuevo Foro Penal: Vol 12, No 87 (2016)http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/4357http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/4357Copyright (c) 2016 Eduardo Demetrio CrespoAcceso abiertohttp://purl.org/coar/access_right/c_abf2instname:Universidad EAFITreponame:Repositorio Institucional Universidad EAFITNuevo Foro Penal: Vol 12, No 87 (2016)On the Tax Fraud as criminal activity precedent of the Money LaunderingSobre el fraude fiscal como actividad delictiva antecedente del blanqueo de dineroarticleinfo:eu-repo/semantics/articlepublishedVersioninfo:eu-repo/semantics/publishedVersionArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Tax fraud. Money laundering. Non bis in idem. Crime or norms relationsFraude fiscal. Blanqueo de dinero. Non bis in ídem. Concurso de delitosDemetrio Crespo, EduardoUniversidad de Castilla_ - La ManchaNuevo Foro Penal128799119THUMBNAILminaitura-nfp_Mesa de trabajo 1[633].jpgminaitura-nfp_Mesa de trabajo 1[633].jpgimage/jpeg226665https://repository.eafit.edu.co/bitstreams/35199cd5-cd6b-46ee-9fb5-fb7a5980b38a/download065f42f12e35dc9ce868bb81af243febMD51ORIGINAL4357-Texto del artículo-16170-1-10-20161207.pdf4357-Texto del artículo-16170-1-10-20161207.pdfTexto completo PDFapplication/pdf265901https://repository.eafit.edu.co/bitstreams/7362737a-34be-461f-a05d-3abe849772b2/downloadf6dcd7bba857a3f8f13b68265f8e53b9MD52articulo - copia (4).htmlarticulo - copia (4).htmlTexto completo HTMLtext/html380https://repository.eafit.edu.co/bitstreams/2c2853ed-9704-479b-bc2d-57355849e441/downloadc927d27119b8759601cb1aee88396fd3MD5310784/15761oai:repository.eafit.edu.co:10784/157612020-03-14 16:02:25.085open.accesshttps://repository.eafit.edu.coRepositorio Institucional Universidad EAFITrepositorio@eafit.edu.co |
| dc.title.eng.fl_str_mv |
On the Tax Fraud as criminal activity precedent of the Money Laundering |
| dc.title.spa.fl_str_mv |
Sobre el fraude fiscal como actividad delictiva antecedente del blanqueo de dinero |
| title |
On the Tax Fraud as criminal activity precedent of the Money Laundering |
| spellingShingle |
On the Tax Fraud as criminal activity precedent of the Money Laundering Tax fraud. Money laundering. Non bis in idem. Crime or norms relations Fraude fiscal. Blanqueo de dinero. Non bis in ídem. Concurso de delitos |
| title_short |
On the Tax Fraud as criminal activity precedent of the Money Laundering |
| title_full |
On the Tax Fraud as criminal activity precedent of the Money Laundering |
| title_fullStr |
On the Tax Fraud as criminal activity precedent of the Money Laundering |
| title_full_unstemmed |
On the Tax Fraud as criminal activity precedent of the Money Laundering |
| title_sort |
On the Tax Fraud as criminal activity precedent of the Money Laundering |
| dc.creator.fl_str_mv |
Demetrio Crespo, Eduardo |
| dc.contributor.author.spa.fl_str_mv |
Demetrio Crespo, Eduardo |
| dc.contributor.affiliation.spa.fl_str_mv |
Universidad de Castilla_ - La Mancha |
| dc.subject.keyword.eng.fl_str_mv |
Tax fraud. Money laundering. Non bis in idem. Crime or norms relations |
| topic |
Tax fraud. Money laundering. Non bis in idem. Crime or norms relations Fraude fiscal. Blanqueo de dinero. Non bis in ídem. Concurso de delitos |
| dc.subject.keyword.spa.fl_str_mv |
Fraude fiscal. Blanqueo de dinero. Non bis in ídem. Concurso de delitos |
| description |
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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2016 |
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2016-12-07 |
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2020-02-20T14:11:52Z |
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2020-02-20T14:11:52Z |
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2016-12-07 |
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article info:eu-repo/semantics/article publishedVersion info:eu-repo/semantics/publishedVersion |
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http://purl.org/coar/version/c_970fb48d4fbd8a85 |
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2539-4991 0120-8179 |
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http://hdl.handle.net/10784/15761 |
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10.17230/nfp.12.87.3 |
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2539-4991 0120-8179 10.17230/nfp.12.87.3 |
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http://hdl.handle.net/10784/15761 |
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spa |
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spa |
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Nuevo Foro Penal: Vol 12, No 87 (2016) |
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http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/4357 |
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http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/4357 |
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Copyright (c) 2016 Eduardo Demetrio Crespo |
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Acceso abierto |
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Copyright (c) 2016 Eduardo Demetrio Crespo Acceso abierto http://purl.org/coar/access_right/c_abf2 |
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Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees |
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Universidad EAFIT |
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