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Planteamiento del problema
Argumentos doctrinales
El delito fiscal como Ley penal en blanco
El hecho imponible del tributo
Presunción legal de ganancias patrimoniales no justificadas, prueba indiciaria de la comisión de delito fiscal y derecho a la presunción de inocencia
Derecho comunitario
Otra jurisprudencia del tribunal supremo. Delito (fiscal) de contrabando y delito de tráfico de estupefacientes
El comiso de ganancias procedentes de delitos: artículo 127 del Código Penal
Propuesta de solución
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