Examinando por Materia "Ley 2277 de 2022"
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Publicación La evolución del delito de omisión de activos o inclusión de pasivos inexistentes en Colombia : análisis crítico del artículo 434A del Código Penal a la luz de la Ley 2277 de 2022(Universidad EAFIT, 2025) Castro Cantillo, Cenith del Carmen; Echavarría Ramiréz, RicardoThe present study analyses the normative evolution of the offence of omission of assets or inclusion of non-existent liabilities in Colombia, defined by article 434A of the Penal Code, in light of the recent amendments introduced by Law 2277 of 2022. In addition, a study is carried out comparing similar crimes in Argentina, Spain and Mexico. The elements of criminal law and the challenges faced in its effective application are also analysed. Based on the above, it is concluded that the fight against tax evasion from the criminal sphere requires not only well designed rules and efficient prosecution, but also strengthening the tax culture and adopting a comprehensive and coherent criminal policy.