THE CRIMINAL LIABILITY OF MEMBERS AND ADMINISTRATORS FOR TAX CRIMES

The article addresses the criminal liability of members of the administrative bodies of companies, specifically, for tax crimes. The complexity inherent to tax crimes, linked to the increasing use of companies for their practice, has given rise to greater difficulties in relation to the identificati...

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Bibliographic Details
Main Author: Pablo Rodrigo Alflen
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Maria 2019-04-01
Series:Revista Eletrônica do Curso de Direito da UFSM
Subjects:
Online Access:https://periodicos.ufsm.br/revistadireito/article/view/30442