La deslegitimación de la prevención del blanqueo de capitales en España. Análisis crítico de algunos aspectos de la ley 10/2010, de 28 de abril, de prevención del blanqueo de capitales y de la financiación del terrorismo
In this paper we analyze the European Directives on the prevention of money laundering and terrorist financing, as well as the current Law 10/2010, of April 28, which transposes into our legal system the relevant legislation. In any case, it is a critical analysis of the regulation and treatment of...
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| Formato: | artículo |
| Fecha de publicación: | 2013 |
| País: | España |
| Recursos: | Universitat Autònoma de Barcelona |
| Repositorio: | Dipòsit Digital de Documents de la UAB |
| Idioma: | español |
| OAI Identifier: | oai:ddd.uab.cat:196636 |
| Acesso em linha: | https://ddd.uab.cat/record/196636 |
| Access Level: | acceso abierto |
| Palavra-chave: | Prevención del blanqueo de capitales Sujetos obligados Amnistía fiscal Paraísos fiscales Actividad delictiva Prevention of money laundering Entities Tax amnesty Tax havens Criminal activity |
| Resumo: | In this paper we analyze the European Directives on the prevention of money laundering and terrorist financing, as well as the current Law 10/2010, of April 28, which transposes into our legal system the relevant legislation. In any case, it is a critical analysis of the regulation and treatment of this phenomenon, both nationally and internationally, to which must be added the consequences of the so-called special tax return, pursuant to Royal Decree-Law 12/2012 of 30 March that ultimately becomes a material tax amnesty . |
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