Periódico: Journal of Tourism and Heritage Research
Fonte: Journal of Tourism and Heritage Research; Vol 3 No 1 (2020): Journal of Tourism and Heritage Research; 489-505
Palavras-chave:
Resumo: The Playa Sol Group was the main hotel empire on the island of Ibiza, with 56 hotel establishments and more than 10,000 beds, bringing together a percentage close to 13.2% of the existing tourist places in Ibiza. In 2010, the State Tax Administration Agency, through the so-called “Operation Thunder”, intervened the Grupo Playa Sol and its maximum responsible was charged with the commission of 14 offences against the Public Treasury. The conviction for the described offence was issued by the Criminal Court number 2 of Ibiza, in resolution no. 64/2014 of March 31 after four years of instruction
The objective of this article is to legally comment on the aforementioned judgment, relating a very specific case of tourism economic activity with the offence against the Public Treasury, from a socio-legal perspective, attending to fundamental points, such as: the applicable regulations and the social phenomenon, by studying a real and not theoretical assumption.
Offences against the Public Treasury also have a place within the scope of the tourism sector. The intervention of the State Tax Administration Agency and the application of the criminal law culminated in the dismemberment of a hotel empire that had been erected on the basis of a network of tax infringements, of such severity, which resulted in a criminal conviction of 7 years in prison.
