Criminal Prosecution for Tax Offenses (2017)

Author: Christian Aste Mejías

The Criminal Prosecution of Tax Offenses (2017)

This article aims to explain the criminal prosecution of tax offenses as an exception to the general rule of criminal law, in that the Public Prosecutor’s Office cannot initiate such an investigation on its own authority unless a prior complaint or report has been filed. This is because tax offenses are not subject to ordinary public criminal prosecution but rather require a prior filing by an authorized party. The article also examines the application of this legal framework, as well as the procedures and stages involved in criminal tax proceedings.

Universidad del Desarrollo Law Review (Actualidad Jurídica)