THE UNCONSTITUTIONALITY OF THE PROHIBITION TO APPLY THE SUSPENSION OF TRIAL PROCEEDINGS IN TAX MATTERS REGARDING A RULING BY THE FEDERAL COURT OF BELL VILLE

Abstract

This paper analyzes the application of the institute of probation in a case for the crime of simple tax evasion, i.e., of the criminal tax law, since it is not legislated in the Argentine Criminal Code. The unconstitutionality of the prohibition of probation is raised, by virtue of international human rights international treaties ratified by the State.