Tax advisors and tax fraud: keys to understanding their authorship and participation in spanish criminal law
This article analyzes the legal nature of the crime of tax fraud in Spain. It is discussed whether it is a special, proper or mixed crime, as this limits the criminal liability. Regarding authorship and participation, the criminal liability of the tax advisor is analyzed in different scenarios in wh...
| Autor: | |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Ecuador |
| Institución: | Universidad Central del Ecuador |
| Repositorio: | Revista CAP Jurídica central |
| Idioma: | español |
| OAI Identifier: | oai:revistadigital.uce.edu.ec:article/5932 |
| Acceso en línea: | https://revistadigital.uce.edu.ec/index.php/CAP/article/view/5932 |
| Access Level: | acceso abierto |
| Palabra clave: | Authorship participation taxpayer special qualification criminal liability of the tax advisor Autoría mediata Participación política obligado tributario cualificación especial responsabilidad penal del asesor fiscal. |
| Sumario: | This article analyzes the legal nature of the crime of tax fraud in Spain. It is discussed whether it is a special, proper or mixed crime, as this limits the criminal liability. Regarding authorship and participation, the criminal liability of the tax advisor is analyzed in different scenarios in which the advisor may be involved in unlawful acts. It discusses scenarios in which the tax advisor and the taxpayer jointly participate in the fraud, and considers whether the advisor acts as a co-perpetrator or necessary cooperator depending on his participation. Finally, criteria are offered for each of these forms of perpetration and participation. |
|---|