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“I like being very sincere and I have to say that in Spain the most complex causes are not instructed by the Judge of Instruction, which is independent or the Fiscal Ministry, but that they are usually pre -cooked by the police work that fulfills its functions, but that it does not have the statute of the Anglo -Saxon countries and the tax agency, with which later the critical filtering capacity of those that comes to us is always very limited. That the Judicial Police and the Tax Agency depend to a greater extent, not on control, but on the management, which is very different, of the Fiscal Ministry ”

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