Unconstitutionality, inconvenience and impossibility of the crime of omission of assets

The unconstitutionality, inconvenience and impossibility of the crime of omission of assets or inclusion of nonexistent liabilities

Article published in the 41st Colombian Conference on Tax Law, Customs Law and Foreign Trade.

Circular – La inconstitucionalidad, inconveniencia e imposibilidad del delito…

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La-inconstitucionalidad,-inconveniencia-e-imposibilidad-del-delito-de-omisión-de-activos_​ENG.pdf

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