The fiscal secret in criminal proceedings. A forgotten constitutional guarantee? Regarding a ruling of the Federal Chamber of Criminal Appeals

Authors

  • Germán Luis Gianotti

DOI:

https://doi.org/10.37767/3008-8216(2023)007

Keywords:

Fiscal secrecy, Power of de MPF, Right to privacy, Limits on evidentiary activity

Abstract

This collaboration critically analyzes a ruling by the Federal Court of Criminal Cassation that admits, by the Public Prosecutor's Office, the request and access to sensitive data of a tax nature held by AFIP-DGI of all those who were being investigated in a criminal case; all in open violation of the institute of "fiscal secrecy" and with direct afectation to rights and constitutional guarantees of those investigated.

Author Biography

  • Germán Luis Gianotti

    Abogado UBP. Contador Público UNC. Profesor de grado y posgrado en materia tributaria y penal económica. Autor de publicaciones de la especialidad y conferencista. Socio del estudio “De Allende, Gianotti, Aguirre Mosquera y Longobardi - ABOGADOS”. 

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Published

2023-12-22

Issue

Vol. 1 No. 1 (2023): Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría

Section

Tributarios

How to Cite

Gianotti, G. L. (2023). The fiscal secret in criminal proceedings. A forgotten constitutional guarantee? Regarding a ruling of the Federal Chamber of Criminal Appeals. Revista De Estudio De Derecho Tributario, Contabilidad Y Auditoría │Universidad Blas Pascal, 1(1), 107-118. https://doi.org/10.37767/3008-8216(2023)007