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The Resource Culpabilidad, infracciones tributarias y delitos fiscales

Culpabilidad, infracciones tributarias y delitos fiscales

Label
Culpabilidad, infracciones tributarias y delitos fiscales
Title
Culpabilidad, infracciones tributarias y delitos fiscales
Creator
Subject
Language
eng
Summary
The application of the concept of culpability to all tax wrongdoings is a matter of deep controversy. While guilt has been accepted unanimously as an essential element of wrongfulness in the field of tax offences, many reasons have been put forward to disregard it in the field of tax misdemeanours. In this book, the author analyses the role of culpability in determining the responsibility arising from all tax wrongdoings, considering all consequences; the inability to attribute punitive liability to moral entities, the unconstitutionality of vicarious liability for tax wrongdoings, the role of excusable error as a cause for exclusion of accountability for tax misdemeanours, and the impossibility of execution of tax penalties due to the presumption of innocence, among other significant sequelae
http://library.link/vocab/creatorName
Weffe H., C.E
Geographic coverage
  • Latin America
  • South America
Index
no index present
Language note
Spanish
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax fraud
  • penalties
Label
Culpabilidad, infracciones tributarias y delitos fiscales
Instantiates
Publication
Extent
LXIV, 391 p.
Isbn
9786074744071
Label
Culpabilidad, infracciones tributarias y delitos fiscales
Publication
Extent
LXIV, 391 p.
Isbn
9786074744071

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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