Principios del Derecho Penal Tributario en el Estado Democrático Social de Derecho

Abstract

Abstract. The author works on two paradigms inherent in the taxation object of a Social Democratic Rule of Law, to wit: the Principle of taxation’s legal continuity, which means that the principles of Criminal Taxation Law have to live in necessary harmony with those of General Taxation Law and a second complementary paradigm, according to which, even stressing its peculiarities, Criminal Taxation Law has to be necessarily channelled back to Common Criminal Law, to its general principles and guarantees. Based on these, the general principles of Taxation Law in the Social Democratic Rule of Law are analyzed first (Chapter II) and then, in a similar way, the principles of Criminal Taxation Law (Chapter III). Finally, some suggestions regarding a possible dogmatic and legislative redefinition are made aimed at the affirmation of a guaranteeing Criminal Taxation Law, adjusted to the needs and restrictions of such Social Democratic Rule of Law.