Boundaries between tax savings and fraud punishable: fraud action in the tax law.
Límites entre el ahorro fiscal y la defraudación punible: las actuaciones en fraude a la ley tributaria.
| 2016 | |
|
delito fiscal fraude simulación tax crime fraud misrepresentation |
|
| Español | |
| Universidad Católica del Uruguay | |
| LIBERI | |
|
https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/822
https://hdl.handle.net/10895/4079 |
|
| Acceso abierto |
| _version_ | 1815178716598239232 |
|---|---|
| author | Bacigalupo, Silvina |
| author_facet | Bacigalupo, Silvina |
| author_role | author |
| collection | LIBERI |
| dc.creator.none.fl_str_mv | Bacigalupo, Silvina |
| dc.date.accessioned.none.fl_str_mv | 2023-09-13T13:11:07Z |
| dc.date.available.none.fl_str_mv | 2023-09-13T13:11:07Z |
| dc.date.none.fl_str_mv | 2016-01-30 |
| dc.description.en-US.fl_txt_mv | Abstract. Throughout Europe and in particular in Spain, scholars have noticed growing and disturbing case-law which confuses cases of tax fraud with the simulation provided for in the objective description of the tax crimes, showing a clear trend to benefit the financial interests of the Public Treasury over the principles of modern Criminal Law, inspired by the principle of democracy. Fortunately, the decision of the Spanish Constitutional Tribunal n.o 120/2005 of May 10, which had a great impact both among scholars and in daily practice, reestablished the apparently lost dogmatic rationality. In the present article, the author analyzes the technical aspects of the decision, as well as its dogmatic implications, in order to clarify whether certain behaviors qualified as tax fraud fall within the scope of the description of the tax crime or, on the contrary, such analogy implies a violation of the principle of legality, as may be qualified as an analogy in malam partem. |
| dc.description.es-ES.fl_txt_mv | Resumen. En toda Europa y particularmente en España la mejor doctrina ha observado la creciente y preocupante tendencia jurisprudencial a confundir los casos de fraude de ley tributarios con la simulación explicitada en el tipo penal objetivo del delito fiscal, y todo evidenciando una clara tendencia a privilegiar los intereses financieros de la hacienda pública por sobre los principios de un derecho penal tributario de inspiración democrática. Afortunadamente, la sentencia del Tribunal Constitucional 120/2005, de 10 de mayo, supo restablecer la racionalidad dogmática perdida por medio del citado pronunciamiento, el que aparece con gran trascendencia tanto doctrinal como práctica. En el presente artículo, la autora analiza los extremos técnicos de dicho fallo y sus implicaciones dogmáticas a fin de esclarecer definitivamente si ciertos comportamientos calificables como fraude de ley tributarios se subsumen bajo el tipo penal del delito fiscal o si, por el contrario, dicha subsunción lesiona el principio de legalidad por suponer una analogía in malam partem. |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/822 10.22235/rd.v0i4.822 |
| dc.identifier.uri.none.fl_str_mv | https://hdl.handle.net/10895/4079 |
| dc.language.iso.none.fl_str_mv | spa |
| dc.publisher.es-ES.fl_str_mv | Universidad Católica del Uruguay |
| dc.relation.none.fl_str_mv | https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/822/824 |
| dc.rights.es-ES.fl_str_mv | Derechos de autor 2016 Revista de Derecho |
| dc.rights.none.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.source.en-US.fl_str_mv | Revista de Derecho; No. 4 (2009): Revista de Derecho; 11-33 |
| dc.source.es-ES.fl_str_mv | Revista de Derecho; Núm. 4 (2009): Revista de Derecho; 11-33 |
| dc.source.none.fl_str_mv | 2393-6193 1510-3714 10.22235/rd.v0i4 reponame:LIBERI instname:Universidad Católica del Uruguay instacron:Universidad Católica del Uruguay |
| dc.source.pt-PT.fl_str_mv | Revista de Derecho; N.º 4 (2009): Revista de Derecho; 11-33 |
| dc.subject.en-US.fl_str_mv | tax crime fraud misrepresentation |
| dc.subject.es-ES.fl_str_mv | delito fiscal fraude simulación |
| dc.title.none.fl_str_mv | Boundaries between tax savings and fraud punishable: fraud action in the tax law. Límites entre el ahorro fiscal y la defraudación punible: las actuaciones en fraude a la ley tributaria. |
| dc.type.en-US.fl_str_mv | Papers evaluated by peers |
| dc.type.es-ES.fl_str_mv | Artículos evaluados por pares |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| dc.type.pt-PT.fl_str_mv | Avaliados por pares |
| dc.type.version.none.fl_str_mv | info:eu-repo/semantics/publishedVersion |
| description | Abstract. Throughout Europe and in particular in Spain, scholars have noticed growing and disturbing case-law which confuses cases of tax fraud with the simulation provided for in the objective description of the tax crimes, showing a clear trend to benefit the financial interests of the Public Treasury over the principles of modern Criminal Law, inspired by the principle of democracy. Fortunately, the decision of the Spanish Constitutional Tribunal n.o 120/2005 of May 10, which had a great impact both among scholars and in daily practice, reestablished the apparently lost dogmatic rationality. In the present article, the author analyzes the technical aspects of the decision, as well as its dogmatic implications, in order to clarify whether certain behaviors qualified as tax fraud fall within the scope of the description of the tax crime or, on the contrary, such analogy implies a violation of the principle of legality, as may be qualified as an analogy in malam partem. |
| eu_rights_str_mv | openAccess |
| format | article |
| id | LIBERI_a3b17e1272ea1cc238920184f9beb089 |
| identifier_str_mv | 10.22235/rd.v0i4.822 |
| instacron_str | Universidad Católica del Uruguay |
| institution | Universidad Católica del Uruguay |
| instname_str | Universidad Católica del Uruguay |
| language | spa |
| network_acronym_str | LIBERI |
| network_name_str | LIBERI |
| oai_identifier_str | oai:liberi.ucu.edu.uy:10895/4079 |
| publishDate | 2016 |
| reponame_str | LIBERI |
| repository.mail.fl_str_mv | franco.pertusso@ucu.edu.uy |
| repository.name.fl_str_mv | LIBERI - Universidad Católica del Uruguay |
| repository_id_str | 10342 |
| rights_invalid_str_mv | Derechos de autor 2016 Revista de Derecho |
| spelling | Bacigalupo, Silvina2016-01-302023-09-13T13:11:07Z2023-09-13T13:11:07Zhttps://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/82210.22235/rd.v0i4.822https://hdl.handle.net/10895/4079Abstract. Throughout Europe and in particular in Spain, scholars have noticed growing and disturbing case-law which confuses cases of tax fraud with the simulation provided for in the objective description of the tax crimes, showing a clear trend to benefit the financial interests of the Public Treasury over the principles of modern Criminal Law, inspired by the principle of democracy. Fortunately, the decision of the Spanish Constitutional Tribunal n.o 120/2005 of May 10, which had a great impact both among scholars and in daily practice, reestablished the apparently lost dogmatic rationality. In the present article, the author analyzes the technical aspects of the decision, as well as its dogmatic implications, in order to clarify whether certain behaviors qualified as tax fraud fall within the scope of the description of the tax crime or, on the contrary, such analogy implies a violation of the principle of legality, as may be qualified as an analogy in malam partem. Resumen. En toda Europa y particularmente en España la mejor doctrina ha observado la creciente y preocupante tendencia jurisprudencial a confundir los casos de fraude de ley tributarios con la simulación explicitada en el tipo penal objetivo del delito fiscal, y todo evidenciando una clara tendencia a privilegiar los intereses financieros de la hacienda pública por sobre los principios de un derecho penal tributario de inspiración democrática. Afortunadamente, la sentencia del Tribunal Constitucional 120/2005, de 10 de mayo, supo restablecer la racionalidad dogmática perdida por medio del citado pronunciamiento, el que aparece con gran trascendencia tanto doctrinal como práctica. En el presente artículo, la autora analiza los extremos técnicos de dicho fallo y sus implicaciones dogmáticas a fin de esclarecer definitivamente si ciertos comportamientos calificables como fraude de ley tributarios se subsumen bajo el tipo penal del delito fiscal o si, por el contrario, dicha subsunción lesiona el principio de legalidad por suponer una analogía in malam partem.application/pdfspaUniversidad Católica del Uruguayhttps://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/822/824Derechos de autor 2016 Revista de Derechoinfo:eu-repo/semantics/openAccessRevista de Derecho; No. 4 (2009): Revista de Derecho; 11-33Revista de Derecho; Núm. 4 (2009): Revista de Derecho; 11-33Revista de Derecho; N.º 4 (2009): Revista de Derecho; 11-332393-61931510-371410.22235/rd.v0i4reponame:LIBERIinstname:Universidad Católica del Uruguayinstacron:Universidad Católica del Uruguaydelito fiscalfraudesimulacióntax crimefraudmisrepresentationBoundaries between tax savings and fraud punishable: fraud action in the tax law.Límites entre el ahorro fiscal y la defraudación punible: las actuaciones en fraude a la ley tributaria.info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPapers evaluated by peersArtículos evaluados por paresAvaliados por paresinfo:eu-repo/semantics/publishedVersion10895/40792023-09-13 10:11:07.549oai:liberi.ucu.edu.uy:10895/4079Universidadhttps://www.ucu.edu.uy/https://liberi.ucu.edu.uy/oai/requestfranco.pertusso@ucu.edu.uyUruguayopendoar:103422023-09-13T13:11:07LIBERI - Universidad Católica del Uruguayfalse |
| spellingShingle | Boundaries between tax savings and fraud punishable: fraud action in the tax law. Bacigalupo, Silvina delito fiscal fraude simulación tax crime fraud misrepresentation |
| status_str | publishedVersion |
| title | Boundaries between tax savings and fraud punishable: fraud action in the tax law. |
| title_full | Boundaries between tax savings and fraud punishable: fraud action in the tax law. |
| title_fullStr | Boundaries between tax savings and fraud punishable: fraud action in the tax law. |
| title_full_unstemmed | Boundaries between tax savings and fraud punishable: fraud action in the tax law. |
| title_short | Boundaries between tax savings and fraud punishable: fraud action in the tax law. |
| title_sort | Boundaries between tax savings and fraud punishable: fraud action in the tax law. |
| topic | delito fiscal fraude simulación tax crime fraud misrepresentation |
| url | https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/822 https://hdl.handle.net/10895/4079 |
