La evasión fiscal organizada: la asociación ilícita tributaria como delito autónomo en la República Argentina
In this qualitative, logical-legal and descriptive-analytical methodology, the tax evasion organized as a form of illicit association and the relationship it has with the existing tax penal legislation for its combat and prevention in the Argentine Republic is analyzed. The incorporation o...
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2017
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| Source: | Revista Via Iuris, ISSN 1909-5759, Nº. 23, 2017 (Ejemplar dedicado a: Via Iuris 23) |
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dialnet-ar-18-ART00013076992019-01-31La evasión fiscal organizada: la asociación ilícita tributaria como delito autónomo en la República ArgentinaRezzoagli, Luciano CarlosChiapello, GonzaloIn this qualitative, logical-legal and descriptive-analytical methodology, the tax evasion organized as a form of illicit association and the relationship it has with the existing tax penal legislation for its combat and prevention in the Argentine Republic is analyzed. The incorporation of the criminal offense of association in the Tax Law No. 24,769, with the reforms introduced by Law No. 26,735, by virtue of the jurisdictional and doctrinal analysis, presents an important debate about the deficient technical nature of the legislator and the almost legal facilitation structure with regard strictly to tax evasion, so the results of this work clarify the idea of being in front of a special autonomous crime, which becomes independent of the crimes that the subjects of the association can commit or help to commit.En este trabajo de metodología cualitativa, lógico-jurídico y descriptivo-analítico se analiza la evasión fiscal organizada como forma de asociación ilícita y la relación que guarda con la legislación penal tributaria existente para su combate y prevención en la República Argentina. La incorporación del tipo penal de asociación ilícita en la Ley Penal Tributaria n.° 24.769, con las reformas introducidas por la Ley n.º 26.735, en virtud del analisis jurisdiccional y doctrinal, presenta un importante debate acerca de la deficitaria técnica del legislador y la casi estructura de facilitación legal en lo que respecta estrictamente a la evasión fiscal, por lo que los resultados de este trabajo clarifican la idea de estar ante un delito autónomo especial, que se independiza de los delitos que los sujetos de la asociación pueden cometer o ayudar a cometer.2017text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=6773360(Revista) ISSN 1909-5759Revista Via Iuris, ISSN 1909-5759, Nº. 23, 2017 (Ejemplar dedicado a: Via Iuris 23)spaLICENCIA 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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Revista Via Iuris, ISSN 1909-5759, Nº. 23, 2017 (Ejemplar dedicado a: Via Iuris 23)
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| language |
Spanish
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| description |
In this qualitative, logical-legal and descriptive-analytical methodology, the tax evasion organized as a form of illicit association and the relationship it has with the existing tax penal legislation for its combat and prevention in the Argentine Republic is analyzed.
The incorporation of the criminal offense of association in the Tax Law No. 24,769, with the reforms introduced by Law No. 26,735, by virtue of the jurisdictional and doctrinal analysis, presents an important debate about the deficient technical nature of the legislator and the almost legal facilitation structure with regard strictly to tax evasion, so the results of this work clarify the idea of being in front of a special autonomous crime, which becomes independent of the crimes that the subjects of the association can commit or help to commit.
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| format |
Article
|
| author |
Rezzoagli, Luciano Carlos
Chiapello, Gonzalo |
| spellingShingle |
Rezzoagli, Luciano Carlos
Chiapello, Gonzalo La evasión fiscal organizada: la asociación ilícita tributaria como delito autónomo en la República Argentina |
| author_facet |
Rezzoagli, Luciano Carlos
Chiapello, Gonzalo |
| author_sort |
Rezzoagli, Luciano Carlos
|
| title |
La evasión fiscal organizada: la asociación ilícita tributaria como delito autónomo en la República Argentina
|
| title_short |
La evasión fiscal organizada: la asociación ilícita tributaria como delito autónomo en la República Argentina
|
| title_full |
La evasión fiscal organizada: la asociación ilícita tributaria como delito autónomo en la República Argentina
|
| title_fullStr |
La evasión fiscal organizada: la asociación ilícita tributaria como delito autónomo en la República Argentina
|
| title_full_unstemmed |
La evasión fiscal organizada: la asociación ilícita tributaria como delito autónomo en la República Argentina
|
| title_sort |
la evasión fiscal organizada: la asociación ilícita tributaria como delito autónomo en la república argentina
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| publishDate |
2017
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=6773360
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| _version_ |
1709749198187921408
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