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

  1. Natalia Torres Cadavid 1
  1. 1 Universidade de Vigo
    info

    Universidade de Vigo

    Vigo, España

    ROR https://ror.org/05rdf8595

Revue:
Nuevo Foro Penal

ISSN: 0120-8179

Année de publication: 2018

Titre de la publication: 40 años

Volumen: 14

Número: 90

Pages: 54-102

Type: Article

DOI: 10.17230/NFP.14.90.2 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

D'autres publications dans: Nuevo Foro Penal

Résumé

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.

La source de données: Dialnet