In this article the author analyzes the constitutional and legal rules that circumscribe the powers of the Public Prosecutor and the Internal Revenue Service to prosecute tax crimes. To do so, it undertakes a legal and historical reconstruction of the modifications and adequation laws of the new criminal procedure system, then develop the presuppositions of the thesis of the article: the tacit revocation of the exclusive power of the Director
of the Service to autonomously decide the start of a criminal investigation for a possible tax crime, once dictated the constitutional reform that created the Public Prosecutor and the nature of public prosecution of the tax crime.
Keywords:
Tacit recovocation, Power of criminal prosecution of tax crimes, Public Prosecutor, Internal Revenue Service
Piedrabuena Richard, G. (2016). The powers of the Public Prosecutor´s office in the investigation of tax crime. Revista De Derecho Público, (84), 115–153. https://doi.org/10.5354/0719-5249.2016.43063
