Inmovilización de cuentas y demás valores financieros, medida cautelar del Código Nacional de Procedimientos Penales y su afectación fiscal, en México

Abstract

This article aims at informing the reader about the precautionary measure of immobilization of accounts and other financial securities set forth in the National Code of Criminal Procedures, under Article 155, Section IV. This measure may be applied by the control judge at the request of the State Attorney’s Office in cases of equity crimes. Specifically, we will approach the tax crime of tax fraud stipulated in the Fiscal Code of the Federation; this precautionary measure represents for taxpayers a fiscal affectation, among other principles of law that we will discuss in this article.