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...

• Main Author: Cevallos Altamirano, Andrés (author)
• Format: article
• Language: spa
• Published: 2023
• Subjects: Authorship; participation; taxpayer; special qualification; criminal liability of the tax advisor; Autoría mediata; Participación política; obligado tributario; cualificación especial; responsabilidad penal del asesor fiscal.
• Online Access: https://revistadigital.uce.edu.ec/index.php/CAP/article/view/5932