Within the framework of the "Agreement on training, research and publications" signed between the General Council of the Judiciary and the State Agency for Tax Administration, a Course-Stay on economic crime was held in Madrid from 18 to 20 May, aimed at judges appointed by the CGPJ .

The presentations outlined the different types of crimes that are part of economic crime, from the point of view of the different departments of the Tax Agency that participate in the fight against these behaviors.

The Customs and Excise Department dealt with the crimes of smuggling, money laundering and tax fraud, explaining the asset investigation techniques used by the Customs Surveillance Service.

On the other hand, the Department of Financial and Tax Inspection proposed the analysis of the crime against the Public Treasury, with the examination of different criminal behaviors, such as the use of intermediary companies, the simulation of tax non-residency, VAT fraud schemes , and the investigation techniques that are deployed by the National Fraud Investigation Office (ONIF) to prosecute this type of fraud.

Finally, the Collection Department analyzed the crimes of frustration of execution and specific disobedience in the declaration of assets, classified in articles 257 and following of the Penal Code.