Doble vía penal tributaria y fiscal administrativa. Criterios de la CS sobre la cosa juzgada penal en el fallo Courel / (Registro nro. 5630)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01625nab a22003137a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251223002131.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190429b xxu||||| |||| 00| 0 spa d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | PJ |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 6326 |
| Personal name | Valongo, Matías |
| 245 10 - TITLE STATEMENT | |
| Title | Doble vía penal tributaria y fiscal administrativa. Criterios de la CS sobre la cosa juzgada penal en el fallo Courel / |
| Statement of responsibility, etc | Matías Valongo. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc | Ciudad Autónoma de Buenos Aires : |
| Place of publication, distribution, etc | Thomson Reuters La Ley, |
| Name of publisher, distributor, etc | 2025. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | p. 208-214 |
| 500 ## - GENERAL NOTE | |
| General note | Cita: TR LALEY AR/DOC/2857/2025. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Sumario: I. Introducción.— II. Planteo del caso Courel.— III. Evolución normativa. Prejudicialidad tributaria, penal y la doble vía.— IV. Los criterios de la Corte en Courel: análisis de la disidencia y núcleo del conflicto.— V. Conclusiones y proyecciones a partir del fallo. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Fallo comentado: CS ~ 01/07/2025 ~ Courel, Manuel Alberto c. Dirección General Impositiva s/ recurso directo de organismo externo. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Title | Si te interesa el texto completo, solicitalo a koha@justierradelfuego.gov.ar |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 343 |
| Topical term or geographic name as entry element | DERECHO PENAL |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 339 |
| Topical term or geographic name as entry element | DERECHO TRIBUTARIO |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 965 |
| Topical term or geographic name as entry element | COSA JUZGADA |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 2044 |
| Topical term or geographic name as entry element | RECURSO EXTRAORDINARIO |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 180 |
| Topical term or geographic name as entry element | DEBIDO PROCESO |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 2717 |
| Topical term or geographic name as entry element | SOBRESEIMIENTO |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 560 |
| Topical term or geographic name as entry element | EXENCIONES IMPOSITIVAS |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 1811 |
| Topical term or geographic name as entry element | EXPROPIACION |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| 9 (RLIN) | 5507 |
| Topical term or geographic name as entry element | DETERMINACIÓN DE OFICIO |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 2658 |
| Host Itemnumber | 3164 |
| Title | Revista de derecho penal y criminología. Nº 11 - Diciembre 2025 |
| Place, publisher, and date of publication | Ciudad Autónoma de Buenos Aires : Thomson Reuters La Ley, 2017- |
| International Standard Serial Number | 00347914 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Analítica Artículo de Revista |
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