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Aproximación a los delitos tributarios en el ordenamiento jurídico italiano.

Abstract: The main purpose of this project is to offer an approach to the Italian tax crimes and the matter that studies it, the Criminal Tax Law, from the perspective of an expert in criminal law. The legal regulation of the Italian tax crimes presents a higher level of complexity as this subject is considered being "decodified", meaning that it is not available in the Italian Criminal Code, since it's regulated through a special law. On the top of that, we should take into consideration some typical challenges that it has on its own. The Legislative Decree n degrees 74/2000, March 10th, regulates this kind of crimes, which contains a cluster of typical legal figures that basically can be gathered in two big categories: the crimes that affect tax declaration and then the crimes that affect their payment. And next to this type of crimes, this law is also criminalizing some conducts or behaviors that consist of drafting accounting documents pretending to make an appearance of its truthfulness. It should be kept in mind that Italian tax crimes are multi offensive crimes, the majority of which require an explicit criminal result that consists of a financial impairment to the public funds, and sometimes it's required that the defrauded amount must surpass the limit of punishability. This feature is shared with the article n degrees 305 of Spanish Criminal Code.

 Fuente: Revista General de Derecho Penal 35 (2021)

Editorial: Portalderecho

 Año de publicación: 2021

Nº de páginas: 36

Tipo de publicación: Artículo de Revista

ISSN: 1698-1189