El delito fiscal. Análisis del tipo y estudio teórico-práctico de las modalidades más relevantes

Abstract

The main objective of this Thesis is to contribute or deepen into the criteria that guarantee the desirable level of legal security for the criminal construction of tax fraud. For this purpose, the elements of the objective and subjective part of the type of article 305 of the Penal Code have been studied through a doctrinal and jurisprudential analysis, which included an extensive bibliography and a large compilation of Supreme Court decisions and the so-called minor jurisprudence. The concept of criminal fraud and its typical modalities, actions by mistake, or the existence of deliberate ignorance, are some of the elements analyzed throughout the current study. From a strictly practical point of view, it is examined when and under what circumstances the tax declaration or non-payment of fees may lead to the commission of a crime and interest is given in examining the figure and activity of tax advisers and frontmen, as well as the taxation of illicit profits and possible bankruptcy relationships with other crimes.