Smuggling as a crime against customs revenue

Authors

  • JUAN CARLOS FERRÉ OLIVÉ

DOI:

https://doi.org/10.36151/RP.56.06

Keywords:

Tax offense, Smuggling, Customs revenue

Abstract

This article analyses the tax aspects of the crime of smuggling, primarily those crimes that affect customs revenue. This is a crime largely ignored by legal doctrine, but one that has a significant impact in practice.

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Published

2025-07-14

Issue

No. 56 (2025)

Section

Doctrina

How to Cite

Smuggling as a crime against customs revenue. (2025). Revista Penal, 56, 132-145. https://doi.org/10.36151/RP.56.06