Tax compliance has emerged as a particularly relevant mechanism in the relationship between tax authorities and taxpayers, especially in scenarios characterised by sanctioning pressure and the risk of criminal liability. Its proper use requires a precise technical assessment of its scope and consequences, both in administrative and criminal proceedings.
In this context, doctrinal analysis plays a key role in determining when compliance represents an efficient solution and when, conversely, a robust defence strategy aimed at acquittal or a proportionate criminal outcome is required.
Our Of Counsel and former Magistrate, Eduardo de Urbano, has carried out an in-depth analysis of this issue, which has recently been published.
Read the full article here.
Access the Spanish version here.
