The collection of civil responsability derived of the crime of tax fraud

Abstract

This paper aims at studying the specialties with respect to the regulation of the collection procedure in the process of constraint represents the fact that the debt for which payment is required coercively tax debt is not a debt but a civil liability an offense against the Treasury. To this end, first examine each of the administrative proceedings that take place in an administrative procedure for implementing asset value if they can be applied to a debt settled by a judicial body. Next, we discuss the variations that occur when compared to civil liability, along with the means for collection initiated by the Tax Administration to enforce the payment of compensation awarded in the sentence, have initiated insolvency proceedings before the commercial court. Finally, we conclude our work by studying the different ways that the offender has to pay compensation for the Treasury to oppose the executive action of both the judiciary and of collecting bodies.