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
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
Este 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.
- EAFIT University Colombia
Asesor fiscal. Delito de defraudación tributaria. Responsabilidad penal. Actuar en lugar de otro., Tax adviser, Criminal offences of tax evasion, Acting instead of another, Criminal liability
Asesor fiscal. Delito de defraudación tributaria. Responsabilidad penal. Actuar en lugar de otro., Tax adviser, Criminal offences of tax evasion, Acting instead of another, Criminal liability
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