El sujeto activo en los delitos tributarios, y los problemas relativos a la participación criminal

Consensus does not rule in doctrine nor in jurisprudence, regarding the classification of the tax crime in relation to their author. While our scarce doctrine, is mostly inclined for the thesis that we are in front of a common crime, on the other hand, foreign doctrine mainly chooses the other sense... Deskribapen osoa

Egile nagusia: Hadwa Issa, Marcelo
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: Universidad de Talca, Centro de Estudios en Derecho Penal 2007
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Sarrera elektronikoa: http://dialnet.unirioja.es/servlet/oaiart?codigo=2346869
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Gorde:
Laburpena: Consensus does not rule in doctrine nor in jurisprudence, regarding the classification of the tax crime in relation to their author. While our scarce doctrine, is mostly inclined for the thesis that we are in front of a common crime, on the other hand, foreign doctrine mainly chooses the other sense being this, that we are in front of a unique special crime. In addition, the new dogmatic currents impelled not only by Roxin, but also by Jakobs, have created a new classification of this crime, called ¿crimes of duty infringement¿. This work has as final intention, to give a new point of view regarding the classification of Tax Felonies in regards to the participant in this crime. This work is not pointless since the determination of the characteristics of the crimes typification, carries consequences in regards to the criminal participation, especially on legislations, like our, that have not a specific law for the distribution of responsibility between the different participants of the crime.