TAX DEFRAUD IN TOURIST BUSINESSES: BEFORE AND AFTER THE REFORM OF LAW 34/2015
Abstract
The connection between the offence of tax fraud and tourist economic activity is addressed in this article. The casuistry is not extensive but it is very interesting due to the interpretative conflicts derived from a normative regulation and some jurisprudential criteria that have changed, as a result of significant reforms such as Organic Law 7/2012, of October 29, modifying the regulations fiscal and budgetary and adaptation of the financial regulations for the intensification of actions in the prevention and fight against fraud, and Law 34/2015, of September 21, partially modifying Law 58/2003, of September 17, December, General Tax. Various sentences are extensively analysed, focusing on the criminal type described in article 305 of the Penal Code, as well as the reforms undertaken, mainly, in Title VI of the General Tax Law. Law advances more slowly than the society and economy, but its progress - albeit slow - is a fact. Due to this, the legislator in economic-tax matters must adapt the regulations to the new criminal behaviours of tax fraud, which are progressing at high speed due to the use of information and communication technologies and to the globalization of the economy. A good example of this development of Financial and Tax Law in the light of existing social and economic situations has been the recent publication of Law 11/2021, of 9 July, on measures to prevent and combat tax fraud, laying down rules against tax avoidance practices, inter alia, by strengthening tax control.
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