The criminal liability of the tax adviser in the criminal offences of tax evasion of the art. 305 Spanish Criminal Code. Applying the clause of acting instead of another

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 doctr

Autores:
Torres Cadavid, Natalia
Tipo de recurso:
Fecha de publicación:
2018
Institución:
Universidad EAFIT
Repositorio:
Repositorio EAFIT
Idioma:
spa
OAI Identifier:
oai:repository.eafit.edu.co:10784/15739
Acceso en línea:
http://hdl.handle.net/10784/15739
Palabra clave:
Tax adviser
Criminal offences of tax evasion
Criminal liability
Acting instead of another
Asesor fiscal. Delito de defraudación tributaria. Responsabilidad penal. Actuar en lugar de otro.
Rights
License
Copyright (c) 2018 Natalia Torres Cadavid
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spelling Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees2018-06-222020-02-20T14:09:19Z2018-06-222020-02-20T14:09:19Z2539-49910120-8179http://hdl.handle.net/10784/157390.17230/nfp.14.90.2This 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 doctrEste artículo expone el tratamiento penal que merece la conducta del asesor fiscal que diseña planes fraudulentos y lleva a cabo actos ejecutivos que suponen materialmente la realización de la conducta típica del delito de defraudación tributaria del art.application/pdfspaUniversidad EAFITNuevo Foro Penal: Vol 14, No 90 (2018)http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/5181http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/5181Copyright (c) 2018 Natalia Torres CadavidAcceso abiertohttp://purl.org/coar/access_right/c_abf2instname:Universidad EAFITreponame:Repositorio Institucional Universidad EAFITNuevo Foro Penal: Vol 14, No 90 (2018)The criminal liability of the tax adviser in the criminal offences of tax evasion of the art. 305 Spanish Criminal Code. Applying the clause of acting instead of anotherLa 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 otroarticleinfo:eu-repo/semantics/articlepublishedVersioninfo:eu-repo/semantics/publishedVersionArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Tax adviserCriminal offences of tax evasionCriminal liabilityActing instead of anotherAsesor fiscal. Delito de defraudación tributaria. Responsabilidad penal. Actuar en lugar de otro.Torres Cadavid, Natalia820bd66a-4b62-4b2d-99b1-2343c13d9f63-1Universidad de VigoNuevo Foro Penal149054102THUMBNAILminaitura-nfp_Mesa de trabajo 1[633].jpgminaitura-nfp_Mesa de trabajo 1[633].jpgimage/jpeg226665https://repository.eafit.edu.co/bitstreams/6a2add2e-f127-41f9-8030-051d1b03aa04/download065f42f12e35dc9ce868bb81af243febMD51ORIGINALdocument - 2020-03-12T131508.296.pdfdocument - 2020-03-12T131508.296.pdfTexto completo PDFapplication/pdf604736https://repository.eafit.edu.co/bitstreams/37cb4122-825a-4863-96a5-a88f7354594a/downloadc80b5aa3334edeef8360d1d8414fc236MD52articulo - copia (3).htmlarticulo - copia (3).htmlTexto completo HTMLtext/html380https://repository.eafit.edu.co/bitstreams/0cbea895-fb95-45ba-a7f2-66d5fdaf367a/downloaddc650d99dd8c913a2cbe567bdbf80b29MD5310784/15739oai:repository.eafit.edu.co:10784/157392024-12-04 11:50:23.205open.accesshttps://repository.eafit.edu.coRepositorio Institucional Universidad EAFITrepositorio@eafit.edu.co
dc.title.eng.fl_str_mv The criminal liability of the tax adviser in the criminal offences of tax evasion of the art. 305 Spanish Criminal Code. Applying the clause of acting instead of another
dc.title.spa.fl_str_mv 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
title The criminal liability of the tax adviser in the criminal offences of tax evasion of the art. 305 Spanish Criminal Code. Applying the clause of acting instead of another
spellingShingle The criminal liability of the tax adviser in the criminal offences of tax evasion of the art. 305 Spanish Criminal Code. Applying the clause of acting instead of another
Tax adviser
Criminal offences of tax evasion
Criminal liability
Acting instead of another
Asesor fiscal. Delito de defraudación tributaria. Responsabilidad penal. Actuar en lugar de otro.
title_short The criminal liability of the tax adviser in the criminal offences of tax evasion of the art. 305 Spanish Criminal Code. Applying the clause of acting instead of another
title_full The criminal liability of the tax adviser in the criminal offences of tax evasion of the art. 305 Spanish Criminal Code. Applying the clause of acting instead of another
title_fullStr The criminal liability of the tax adviser in the criminal offences of tax evasion of the art. 305 Spanish Criminal Code. Applying the clause of acting instead of another
title_full_unstemmed The criminal liability of the tax adviser in the criminal offences of tax evasion of the art. 305 Spanish Criminal Code. Applying the clause of acting instead of another
title_sort The criminal liability of the tax adviser in the criminal offences of tax evasion of the art. 305 Spanish Criminal Code. Applying the clause of acting instead of another
dc.creator.fl_str_mv Torres Cadavid, Natalia
dc.contributor.author.spa.fl_str_mv Torres Cadavid, Natalia
dc.contributor.affiliation.spa.fl_str_mv Universidad de Vigo
dc.subject.keyword.eng.fl_str_mv Tax adviser
Criminal offences of tax evasion
Criminal liability
Acting instead of another
topic Tax adviser
Criminal offences of tax evasion
Criminal liability
Acting instead of another
Asesor fiscal. Delito de defraudación tributaria. Responsabilidad penal. Actuar en lugar de otro.
dc.subject.keyword.spa.fl_str_mv Asesor fiscal. Delito de defraudación tributaria. Responsabilidad penal. Actuar en lugar de otro.
description 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 doctr
publishDate 2018
dc.date.issued.none.fl_str_mv 2018-06-22
dc.date.available.none.fl_str_mv 2020-02-20T14:09:19Z
dc.date.accessioned.none.fl_str_mv 2020-02-20T14:09:19Z
dc.date.none.fl_str_mv 2018-06-22
dc.type.eng.fl_str_mv article
info:eu-repo/semantics/article
publishedVersion
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http://purl.org/coar/resource_type/c_2df8fbb1
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0120-8179
dc.identifier.uri.none.fl_str_mv http://hdl.handle.net/10784/15739
dc.identifier.doi.none.fl_str_mv 0.17230/nfp.14.90.2
identifier_str_mv 2539-4991
0120-8179
0.17230/nfp.14.90.2
url http://hdl.handle.net/10784/15739
dc.language.iso.none.fl_str_mv spa
language spa
dc.relation.ispartof.none.fl_str_mv Nuevo Foro Penal: Vol 14, No 90 (2018)
dc.relation.isversionof.none.fl_str_mv http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/5181
dc.relation.uri.none.fl_str_mv http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/5181
dc.rights.eng.fl_str_mv Copyright (c) 2018 Natalia Torres Cadavid
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.local.spa.fl_str_mv Acceso abierto
rights_invalid_str_mv Copyright (c) 2018 Natalia Torres Cadavid
Acceso abierto
http://purl.org/coar/access_right/c_abf2
dc.format.none.fl_str_mv application/pdf
dc.coverage.spatial.eng.fl_str_mv Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees
dc.publisher.spa.fl_str_mv Universidad EAFIT
dc.source.none.fl_str_mv instname:Universidad EAFIT
reponame:Repositorio Institucional Universidad EAFIT
dc.source.spa.fl_str_mv Nuevo Foro Penal: Vol 14, No 90 (2018)
instname_str Universidad EAFIT
institution Universidad EAFIT
reponame_str Repositorio Institucional Universidad EAFIT
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