La responsabilidad del profesional en los delitos tributarios y la imputación objetiva
The increase in tax crimes forces us to reflect on professional conduct in the framework of criminal law. The relationship between the taxpayer and the tax authorities is generally so complex that tax advisors inevitably become involved. The fact that certain harmless activities carried out by profe...
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| Main Author: | |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2014
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5572773 |
| Source: | DIXI, ISSN 0124-7255, Nº. 19, 2014, pags. 9-18 |
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| Summary: |
The increase in tax crimes forces us to reflect on professional conduct in the framework of criminal law.
The relationship between the taxpayer and the tax authorities is generally so complex that tax advisors
inevitably become involved. The fact that certain harmless activities carried out by professionals in carrying
out their work may possibly be punishable leads to an objective analysis of such conducts, leaving
aside their subjective aspect. If they merely stray from their role they may become criminally responsible,
regardless of the special knowledge that professionals may have outside of their work as tax advisors. |
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