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Law 7/2012 has made very substantial changes to the legal regulations governing the preventative measures that the Tax Administration may adopt in cases dealing with tax crimes. The aim of this article is to study such changes, by inserting these changes within the particular specialties of crimes against the Treasury and to analyze the problems that surround these matters.

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Sobre las medidas cautelares de la Ley General Tributaria en procesos por delito contra la Hacienda Pública = On the preventive measures of the General Tax Law in processes for crimes against the Treasury