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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| Format: | article |
| Language: | spa |
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2023
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| Online Access: | https://revistadigital.uce.edu.ec/index.php/CAP/article/view/5932 |
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| author | Cevallos Altamirano, Andrés |
| author_facet | Cevallos Altamirano, Andrés |
| author_role | author |
| collection | Revista CAP Jurídica central |
| dc.creator.none.fl_str_mv | Cevallos Altamirano, Andrés |
| dc.date.none.fl_str_mv | 2023-12-22 |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | https://revistadigital.uce.edu.ec/index.php/CAP/article/view/5932 10.29166/cap.v7i13.5932 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | Editorial |
| 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 |
| 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 |
| 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. |
| 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. |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares |
| 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. |
| eu_rights_str_mv | openAccess |
| format | article |
| id | REVCAP_5df5f5ae292ecd3b73860eb0d8a0b1fb |
| identifier_str_mv | 10.29166/cap.v7i13.5932 |
| instacron_str | UCE |
| institution | UCE |
| instname_str | Universidad Central del Ecuador |
| language | spa |
| network_acronym_str | REVCAP |
| network_name_str | Revista CAP Jurídica central |
| oai_identifier_str | oai:revistadigital.uce.edu.ec:article/5932 |
| publishDate | 2023 |
| publisher.none.fl_str_mv | Editorial |
| reponame_str | Revista CAP Jurídica central |
| repository.mail.fl_str_mv | * |
| repository.name.fl_str_mv | Revista CAP Jurídica central - Universidad Central del Ecuador |
| repository_id_str | 0 |
| rights_invalid_str_mv | Derechos de autor 2023 REVISTA CAP JURÍDICA CENTRAL |
| 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 |
| 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. |
| status_str | publishedVersion |
| title | 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_short | 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 |
| 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. |
| url | https://revistadigital.uce.edu.ec/index.php/CAP/article/view/5932 |