Delitos contra la Hacienda Pública

This practical guide aims to carry out a detailed study on crimes against the public Treasury, whose regulation has its first precedent in our internal legal system in Law 50/1977, of November 14. However, the current configuration of this criminal figure is the result of different legislative reforms that have been modifying and adapting its regime to the evolution of society, as well as a broad doctrinal study and jurisprudential development. For this reason, this work is focused from a point of view that combines the analysis of this class of crimes on a theoretical level and its practical application, including jurisprudence and multiple sentences that illustrate the different elements that make up the type. By means of a clear and concise approach to the matter, the aim is to provide the lawyer with the broadest and most specific knowledge possible regarding this class of economic crimes, serving as support for professional practice in this field and as a source of specialization. Specifically, this second edition of the guide highlights the resolution of some issues or doubts that may arise in practice, as well as the inclusion of numerous recent resolutions and judgments of the Supreme Court and the Constitutional Court.