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...

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Detalles Bibliográficos
Autor: Cevallos Altamirano, Andrés
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.
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spelling Tax advisors and tax fraud: keys to understanding their authorship and participation in spanish criminal lawAsesores fiscales y defraudación tributaria: Claves para entender su autoría y participación en el Derecho Penal Español.Cevallos Altamirano, AndrésAuthorshipparticipationtaxpayerspecial qualificationcriminal liability of the tax advisorAutoría mediataParticipación políticaobligado tributariocualificación especialresponsabilidad penal del asesor fiscal. 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.En este artículo se analiza la naturaleza jurídica del delito de defraudación tributaria en España. Se debate si es un delito especial, propio o de características mixtas, pues esto limita la responsabilidad penal. En cuanto a la autoría y participación, se analiza la responsabilidad penal del asesor fiscal en diferentes escenarios en los que el asesor puede estar involucrado en actos ilícitos. Se discuten supuestos en los que el asesor fiscal y el contribuyente participan conjuntamente en el fraude, y se considera si el asesor actúa como coautor o cooperador necesario en función de su participación. Finalmente, se ofrece criterios para cada una de estas formas de autoría y participación.Editorial2023-12-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtículo revisado por paresapplication/pdfhttps://revistadigital.uce.edu.ec/index.php/CAP/article/view/593210.29166/cap.v7i13.5932REVISTA CAP JURÍDICA CENTRAL; Vol. 7 Núm. 13 (2023): CAP Jurídica Central ; 70 - 902550-6595reponame:Revista CAP Jurídica centralinstname:Universidad Central del Ecuadorinstacron:UCEspahttps://revistadigital.uce.edu.ec/index.php/CAP/article/view/5932/7250Derechos de autor 2023 REVISTA CAP JURÍDICA CENTRALinfo:eu-repo/semantics/openAccess2024-01-19T18:39:09Zoai:revistadigital.uce.edu.ec:article/5932Portal de revistashttps://revistadigital.uce.edu.ec/Universidad públicahttps://uce.edu.ec/**Ecuador*2600-60142600-6014opendoar:02024-01-19T18:39:09Revista CAP Jurídica central - Universidad Central del Ecuadorfalse
dc.title.none.fl_str_mv Tax advisors and tax fraud: keys to understanding their authorship and participation in spanish criminal law
Asesores fiscales y defraudación tributaria: Claves para entender su autoría y participación en el Derecho Penal Español.
title Tax advisors and tax fraud: keys to understanding their authorship and participation in spanish criminal law
spellingShingle Tax advisors and tax fraud: keys to understanding their authorship and participation in spanish criminal law
Cevallos Altamirano, Andrés
Authorship
participation
taxpayer
special qualification
criminal liability of the tax advisor
Autoría mediata
Participación política
obligado tributario
cualificación especial
responsabilidad penal del asesor fiscal.
title_short Tax advisors and tax fraud: keys to understanding their authorship and participation in spanish criminal law
title_full Tax advisors and tax fraud: keys to understanding their authorship and participation in spanish criminal law
title_fullStr Tax advisors and tax fraud: keys to understanding their authorship and participation in spanish criminal law
title_full_unstemmed Tax advisors and tax fraud: keys to understanding their authorship and participation in spanish criminal law
title_sort Tax advisors and tax fraud: keys to understanding their authorship and participation in spanish criminal law
dc.creator.none.fl_str_mv Cevallos Altamirano, Andrés
author Cevallos Altamirano, Andrés
author_facet Cevallos Altamirano, Andrés
author_role author
dc.subject.none.fl_str_mv Authorship
participation
taxpayer
special qualification
criminal liability of the tax advisor
Autoría mediata
Participación política
obligado tributario
cualificación especial
responsabilidad penal del asesor fiscal.
topic Authorship
participation
taxpayer
special qualification
criminal liability of the tax advisor
Autoría mediata
Participación política
obligado tributario
cualificación especial
responsabilidad penal del asesor fiscal.
description 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.
publishDate 2023
dc.date.none.fl_str_mv 2023-12-22
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artículo revisado por pares
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistadigital.uce.edu.ec/index.php/CAP/article/view/5932
10.29166/cap.v7i13.5932
url https://revistadigital.uce.edu.ec/index.php/CAP/article/view/5932
identifier_str_mv 10.29166/cap.v7i13.5932
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistadigital.uce.edu.ec/index.php/CAP/article/view/5932/7250
dc.rights.none.fl_str_mv Derechos de autor 2023 REVISTA CAP JURÍDICA CENTRAL
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2023 REVISTA CAP JURÍDICA CENTRAL
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Editorial
publisher.none.fl_str_mv Editorial
dc.source.none.fl_str_mv REVISTA CAP JURÍDICA CENTRAL; Vol. 7 Núm. 13 (2023): CAP Jurídica Central ; 70 - 90
2550-6595
reponame:Revista CAP Jurídica central
instname:Universidad Central del Ecuador
instacron:UCE
instname_str Universidad Central del Ecuador
instacron_str UCE
institution UCE
reponame_str Revista CAP Jurídica central
collection Revista CAP Jurídica central
repository.name.fl_str_mv Revista CAP Jurídica central - Universidad Central del Ecuador
repository.mail.fl_str_mv *
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