A.Spanish Government Will Use Criminal Sanctions against Underground Economy and Fraud Using Tax Havens

  On March 1, 2012, the Spanish Ministry of Finance issued an Official State Bulletin on its Annual Plan of Tax and Customs.  It focused on the main goals: (1) investigation of tax and customs fraud; (2) control of fraud in the collection phase; and (3) collaboration with tax administration of the autonomous communities (i.e., other Spanish states).