RT info:eu-repo/semantics/masterThesis
T1 La inexistencia de delito tributario basado en el dolo eventual
A1 Martín Pérez, Miriam Leyre
AB Through this work, we will develop the phenomenon of the non-existence ofthe tax offense based on eventual fraud. To do this, we will first address thefigure of the tax offense and its elements. The tax offense is regulated in article305 of the Criminal Code, however, so that its regulation is contained in saidarticle, there were several legislative reforms that were carried out, which areanalyzed carefully at work. Subsequently, we will focus on the concept of intent,as a transcendental element for the configuration of the tax offense, since theintent is directly related to the will to commit the crime by performing theobjective elements of the type. The intent may be first degree, second degree orknown as eventual intent. In this line, we will proceed to the analysis of theknown eventual fraud in the tax offense by means of a jurisprudential study andwe will proceed to differentiate the fraud from the type error, being the error acause of exclusion from the criminal responsibility. Next and as the last sectionof the work, we will briefly analyze the regulation of tax crime and the figureof fraud in some European countries such as Germany, Holland or Italy, in orderto obtain greater depth in the object of study and make a comparison with ourcriminal and tax regulation.
YR 2020
FD 2020
LK http://riull.ull.es/xmlui/handle/915/19477
UL http://riull.ull.es/xmlui/handle/915/19477
LA es
NO Máster Universitario en Abogacía Por la Universidad de la Laguna
DS Repositorio institucional de la Universidad de La Laguna
RD 15-dic-2024