MONEY LAUNDERING AND TAX FRAUD. ON THE RECENT CRITERION OF THE SUPREME COURT OF CUBA RELATED TO THE TAXATION FOR CRIMINAL GAINS

In recent jurisprudential pronouncements. the Supreme Court of Cuba pronounces on the problem of the duty to contribute for criminal gains. and opts to assume that those who do not pay for the economic benefit derived from their own crime commit, in addition to that, a crime of tax fraud. From a critical perspective, here we will analyze the dogmatic correction and political-criminal convenience of this jurisprudential line.