The law amending certain sentences for tax fraud evaders names to be publicized will come into force from November 11th.It deals with the Organic Law 10/2015, of September 10, by which access and advertising of certain information contained in the judgments on fiscal fraud is regulated.This amendment is connected with the amendment of the Tax Code, which will soon be approved, and will regulate the publication of the identity of the persons who cause the most financial damage to the Treasury; all with the aim of enhancing the fight against fraud to encourage the collection of tax debts.The standard recognizes the public nature of final convictions in matters particularly relevant for fiscal control: offenses against the Treasury, punishable insolvency offenses, when the creditor is Tax Administration or smuggling offenses; allowing the publication in the “Boletín Oficial del Estado” of the data allowing identification of the process, the convicted person and the civil liability, as well as the crime and the punishment and the amount of the liability imposed.However, publication may be avoided in cases where it has been satisfied prior to the resolution of the judgment the full amount for the damage caused to the Treasury.While the Court has considered that the disclosure of personal data contained in judicial decisions, especially in criminal matters, may infringe the right to privacy, the new law considers these constitutional rights are not absolute, and therefore the legislator can make exceptions and limits on grounds of public interest.Thus, in the case of crimes related to tax evasion, against the interest of the offender, the public interest, enshrined in Article 31 of the Constitution, which enshrines the constitutional duty of all citizens to contribute to the system of public expenditure.
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