La responsabilidad penal del asesor fiscal en el delito de defraudación tributaria del art. 305 CP español.La aplicación de la cláusula del actuar en lugar de otro
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Universidade de Vigo
info
ISSN: 0120-8179
Ano de publicación: 2018
Título do exemplar: 40 años
Volume: 14
Número: 90
Páxinas: 54-102
Tipo: Artigo
Outras publicacións en: Nuevo Foro Penal
Resumo
This paper exposes the criminal treatment that deserves the tax adviser who designs fraudulent plans and carries out executive acts that materially suppose the commission of the crime of tax fraud under the art. 305 CP, this according to the Spanish doctrine. Also, a personal solution is proposed. In my opinion the art. 305 CP requires a special qualification in the author, which the tax adviser, by definition, does not possess. Therefore, the tax advisor can only respond as an author because the application of the art. 31 CP.