Bibliographic citations
Alvarado, N., (2024). Vulneración de la eficacia en la persecución fiscal por la prescripción contenida en el artículo 334 inciso 6 del código procesal penal [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/26911
Alvarado, N., Vulneración de la eficacia en la persecución fiscal por la prescripción contenida en el artículo 334 inciso 6 del código procesal penal [Tesis]. PE: Universidad Privada Antenor Orrego; 2024. https://hdl.handle.net/20.500.12759/26911
@misc{renati/381183,
title = "Vulneración de la eficacia en la persecución fiscal por la prescripción contenida en el artículo 334 inciso 6 del código procesal penal",
author = "Alvarado López, Nelson David",
publisher = "Universidad Privada Antenor Orrego",
year = "2024"
}
From the procedural point of view, with the entry into force of the New Criminal Procedure Code and the notorious separation of functions between the prosecuting entity and whoever is in charge of the task of judging, the criminal process is divided into three large phases; the “preparatory investigation” - the first of them - being entrusted to the Public Ministry. In this phase of the criminal process, the Public Ministry can decide, after a quick preliminary diligence, to determine the promotion of criminal action via: an immediate process, direct accusation or formalizing the preparatory investigation. In the event that they decide not to promote criminal action, then a provision will be issued archiving the tax proceedings. It is in this context that the need to legislatively determine that, when this happens, the aggrieved party or the complainant can file the appeal for judicial review becomes relevant. the evasion of proceedings so that this is granted and elevated to the superior prosecutor and that when he resolves favorably, he must order that the promotion of the criminal action or the continuation of the investigation be carried out by a prosecutor other than the one who opted for the file approach. What has been said would allow a correct and effective criminal prosecution, given that whoever filed the proceedings no longer considers that the process should continue, this is very easily verified in the intermediate stage in the case of the prosecutor's dismissal and the judicial elevation of the proceedings to the prosecutor. superior who will order - in the event that this is the case - that another prosecutor accuses. Thus, several countries that were analyzed during the investigation regulate -although through the judge- that the promotion of criminal action is in the hands of a prosecutor other than the one who decided to file
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