Consideraciones sobre la actividad probatoria en torno a la delincuencia económica.

The aim of this paper is to address elements of the main measures against economic crime that tend to facilitate evidence issues throughout the process (from the fi rst obtaining of sources of evidence to their evaluation in the courts). To this purpose, we will analyze the new forms of confiscation, in which the use of presumptions is becoming widespread; judicial practice regarding the admissibility of evidence in tax crimes, which has resulted in a new exception to the exclusion of illegally obtained evidence; as well as internal corporate investigations, that lead to a privatization of the obtaining of sources of evidence. Finally, we will deal with the most controversial aspects of illicit enrichment and the possible violation of the presumption of innocence. [ABSTRACT FROM AUTHOR]