Aspectos generales del delito de defraudación a la Hacienda Pública: Trabajo de Fin de Grado, Julio de 2015
Tax fraud is one of the major and more genuine economic crimes, as far as its commission has a very significant impact on the Treasury and, as a result, on the National Economic Policy as a whole. Tax offence has increased at exponential rate over the years, putting the problem in the spotlight even...
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| Format: | Article |
| Language: | Spanish |
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2017
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6109967 |
| Source: | Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 9, 2017, pags. 128-186 |
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Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 9, 2017, pags. 128-186
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| language |
Spanish
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| topic |
Fraude fiscal
defraudación tributaria Hacienda Pública relación jurídico-tributaria cuota defraudada y perjuicio patrimonial Tax fraud tax offence Treasury Tax Agency taxation system defrauded quota pecuniary damage |
| spellingShingle |
Fraude fiscal
defraudación tributaria Hacienda Pública relación jurídico-tributaria cuota defraudada y perjuicio patrimonial Tax fraud tax offence Treasury Tax Agency taxation system defrauded quota pecuniary damage Cuerda Martín, Mónica de la Aspectos generales del delito de defraudación a la Hacienda Pública: Trabajo de Fin de Grado, Julio de 2015 |
| description |
Tax fraud is one of the major and more genuine economic crimes, as far as its commission has a very significant impact on the Treasury and, as a result, on the National Economic Policy as a whole.
Tax offence has increased at exponential rate over the years, putting the problem in the spotlight even more.
Focusing on that type of economic crime, several issues must be pointed out:
- The legal asset under protection is the Treasury.
- A legal taxation relationship between Treasury and taxpayer is compulsory, that involves the need for it to be considered a particular and specific crime.
- There are three typical behaviours leading to such a crime, but in all the three must the taxpayer have the willingness to mislead the Tax Agency, by action or omission.
- The amount of the defrauded quota must exceeds 120.000 euros; if the pecuniary damage is below that treshold, Spanish law does not considers it to be a tax offence, but an administrative tax infraction.
Taking all that into account, we can conclude that the legal concept for tax fraud or tax offence in Spain is an extremely complex type of crime, and its assessment into a criminal trial will depend on a wide range of variables
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| author_additional |
Demetrio Crespo, Eduardo
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| format |
Article
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| author |
Cuerda Martín, Mónica de la
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| author_facet |
Cuerda Martín, Mónica de la
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| author_sort |
Cuerda Martín, Mónica de la
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| author2 |
Demetrio Crespo, Eduardo
|
| title |
Aspectos generales del delito de defraudación a la Hacienda Pública: Trabajo de Fin de Grado, Julio de 2015
|
| title_short |
Aspectos generales del delito de defraudación a la Hacienda Pública: Trabajo de Fin de Grado, Julio de 2015
|
| title_full |
Aspectos generales del delito de defraudación a la Hacienda Pública: Trabajo de Fin de Grado, Julio de 2015
|
| title_fullStr |
Aspectos generales del delito de defraudación a la Hacienda Pública: Trabajo de Fin de Grado, Julio de 2015
|
| title_full_unstemmed |
Aspectos generales del delito de defraudación a la Hacienda Pública: Trabajo de Fin de Grado, Julio de 2015
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| title_sort |
aspectos generales del delito de defraudación a la hacienda pública: trabajo de fin de grado, julio de 2015
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| publishDate |
2017
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=6109967
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| _version_ |
1755410663000244224
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dialnet-ar-18-ART00012173672023-01-17Aspectos generales del delito de defraudación a la Hacienda Pública: Trabajo de Fin de Grado, Julio de 2015Cuerda Martín, Mónica de laFraude fiscaldefraudación tributariaHacienda Públicarelación jurídico-tributariacuota defraudada y perjuicio patrimonialTax fraudtax offenceTreasuryTax Agencytaxation systemdefrauded quotapecuniary damageTax fraud is one of the major and more genuine economic crimes, as far as its commission has a very significant impact on the Treasury and, as a result, on the National Economic Policy as a whole. Tax offence has increased at exponential rate over the years, putting the problem in the spotlight even more. Focusing on that type of economic crime, several issues must be pointed out: - The legal asset under protection is the Treasury. - A legal taxation relationship between Treasury and taxpayer is compulsory, that involves the need for it to be considered a particular and specific crime. - There are three typical behaviours leading to such a crime, but in all the three must the taxpayer have the willingness to mislead the Tax Agency, by action or omission. - The amount of the defrauded quota must exceeds 120.000 euros; if the pecuniary damage is below that treshold, Spanish law does not considers it to be a tax offence, but an administrative tax infraction. Taking all that into account, we can conclude that the legal concept for tax fraud or tax offence in Spain is an extremely complex type of crime, and its assessment into a criminal trial will depend on a wide range of variablesEl fraude fiscal es uno de los delitos económicos más genuinos, por cuanto con su comisión se afecta de manera directa y trascendente a la Hacienda Pública, y por ende, a toda la política económica nacional. Su comisión ha crecido de manera exponencial a lo largo de los últimos años, lo que ha provocado que cobre aún más importancia si cabe. Básicamente, se pueden señalar como principales características de esta figura delictiva las siguientes: - El bien jurídico protegido es el Erario Público. - Se precisa de una relación jurídico-tributaria entre la Hacienda Pública y el obligado tributario, lo que implica su consideración como un delito especial propio. - Posee tres modalidades de comisión, siendo necesario en todas ellas, que la conducta sea constitutiva cuanto menos, de un “engaño”, ya que en caso contrario, como máximo la conducta será constitutiva de un ilícito administrativo. Ello implica que no todo comportamiento omisivo con consecuencias tributarias sea constitutivo de este ilícito. - Debe causarse un perjuicio patrimonial a la Hacienda Pública en una cuantía superior a 120.000 €, si el mencionado perjuicio patrimonial se sitúa por debajo de éste umbral, volveremos a estar en presencia de una infracción administrativo tributaria. En base a ello se puede concluir que se trata de una figura delictiva sumamente compleja, cuya apreciación en un procedimiento penal dependerá de múltiples variables.Demetrio Crespo, Eduardo2017text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=6109967(Revista) ISSN 2386-8104Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 9, 2017, pags. 128-186spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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