English to Spanish Law/Patents Law: Taxation & Customs

Hi. This is concerning a document from the Council of the EU.

Here is the whole paragraph for further reference:

If compounding of the criminal offenses is requested by the taxpayer, a final report is prepared for the Commissioner. In most cases, the Commissioner accepts the request as well as the compounding penalty proposed by the tax payer. Afterwards, a meeting with the taxpayer is arranged in order to inform him or her about the accepted compounding penalty, and the payment is arranged. If the compounding request is not accepted by the Commissioner or the taxpayer does not request compounding of the criminal offences, the IS continues with the criminal investigation process. A revaluation (if necessary) of the amount of tax evaded is prepared, and the tax assessment is issued to the tax payer and the case is passed to the VAT Legal Section to evaluate the evidence gathered in order to file a case to Criminal Court.