Publication: El delito contra la Hacienda Pública y el asesor fiscal
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Publication Date
2015
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Iustel
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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.
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.
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.