Limits to economic and business criminal law in tax crimes: criminal policy and jurisprudential interpretation.

Abstract

This article analyzes the criminal policy developed for tax crimes and their reflexes in the jurisprudential interpretation of the limiting devices of the criminalization of itself derived. It is asked about the existence of interpretative limits for the courts and judges or their wide possibility of conformation of the policy itself through the interpretation process. What would be the most appropriate framework for combating illicit and promoting law-a-line behaviour.