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El delito contra la Hacienda Pública y el asesor fiscal
Tax crimes and the tax adviser

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Cabrera Galeano, Marcos and Francisco Blanco, David (2015) El delito contra la Hacienda Pública y el asesor fiscal. Revista General de Derecho Penal . ISSN 1698-1189 (Submitted)

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Abstract

En el artículo se analiza la figura del asesor fiscal en relación con el delito fiscal del art. 305 CP que pueda cometer su cliente. Se trata de una cuestión novedosa, ya que no suele verse en la jurisprudencia sentencias condenatorias a los asesores fiscales por delitos cometidos por sus clientes. Además, se profundiza en cada uno de los supuestos y situaciones en los que puede encontrarse el asesor fiscal en relación con el delito cometido por su cliente.

Resumen (otros idiomas)

The article analyzes the tax adviser criminal liability in relation with the tax crime of the art.305 Spanish Criminal Code that his client may commit. It is a novel issue, due to the fact that it is not common to find in the Spanish Case Law many convictions against the tax adviser because of tax crimes of his clients. In addition, each hypothesis or case in which the tax adviser can be in relation with a tax crime committed by his client is analyzed specifically.

Item Type:Article
Uncontrolled Keywords:Delito fiscal, Asesor fiscal, Hacienda Pública, Responsabilidad criminal.
Palabras clave (otros idiomas):Tax crime, Tax adviser, Tax Office, Criminal liability.
Subjects:Social sciences > Law
Social sciences > Law > Criminal law
Social sciences > Law > Taxation-Law and legislation
Social sciences > Law > Criminology
ID Code:34697
Deposited On:10 Dec 2015 11:38
Last Modified:10 Dec 2015 11:38

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