SIMPLE TAX EVASION. Article 1 of Law 24,769. COMPLAINT FILED BY THE AFIP. OUTLINE OF INVALIDITY. Judge makes room at the same arguing the existence of inconsistencies, omissions and speculative findings, omitting a description clear of the charges and details of the grounds on which it is assumed the crime. APPEAL. ORIGIN. Validity of the complaint. requirements
Incident of invalidity raised by A., RD \u200b\u200b"- Federal Appeals SILVER - 13/10/2010
" Beyond the possible shortcomings arising from the complaint lodged by the AFIP, I believe the decision a quo by which rejects invalid raised, is consistent with the law. "
"Indeed, there is no procedural rule that provides for the revocation of a denunciation, which, in cases of crimes against public order, can be made by any person aggrieved by a crime or has news of his commission, and the only formal requirements are that the complainant that the sign and find your identity (conf arts. 174 and 175, CPP). "
" While the ritual code provides that the complaint should contain as far as possible, the relationship of fact and other evidence which might lead to physical and legal qualification, the complainant is not part of the process and has no liability unless incurred in the crimes of false accusation or slander (conf art. 176 and 179, the CPP). "
" On the other hand, under as provided for in Articles 180 and 188, the complaint is not sufficient for the judge would initiate a criminal investigation, but requires the momentum of the representative of Public Prosecutions by requiring instruction. "
" should be added that The complaint also can be dismissed by the judge and, otherwise, the procedural steps that are performed in the advancement of research may be disputed by the parties through the appropriate recursive way. "
Quote: [ elDial.com - AA6763]
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