Tax fraud is a crime against the tax authorities that can only be committed by those who are obliged by the tax legislation, and both natural and legal persons can be active subjects.
The typical conduct consists of defrauding, by action or omission, the state, regional, provincial or local tax authorities, evading the payment of taxes, unduly enjoying tax benefits or unduly obtaining refunds. It is essential to bear in mind that the amount defrauded must exceed 120,000 euros for it to be considered a crime.
At Chabaneix Abogados Penalistas we are specialists in tax fraud offences and we can offer you the best solution according to the circumstances of your case.
