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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Bibliographic Details
Main Author: Ulas, Gabriela
Format: Article
Language:Spanish
Published: 2014
Subjects:
actuación profesional
delito tributario
evasión fiscal
rol social
punibilidad
professional conduct
tax crime
tax evasion
social role
punishable
atuação profissional
delito tributário
evasão fiscal
papel social
punibilidade
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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La responsabilidad del profesional en los delitos tributarios y la imputación objetiva
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