The criminal liability of the tax adviser in the criminal offences of tax evasion of the art. 305 Spanish Criminal Code. Applying the clause of acting instead of another
| dc.citation.epage | 102 | |
| dc.citation.issue | 90 | |
| dc.citation.journalTitle | Nuevo Foro Penal | eng |
| dc.citation.spage | 54 | |
| dc.citation.volume | 14 | |
| dc.contributor.affiliation | Universidad de Vigo | spa |
| dc.contributor.author | Torres Cadavid, Natalia | spa |
| dc.coverage.spatial | Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees | eng |
| dc.date | 2018-06-22 | |
| dc.date.accessioned | 2020-02-20T14:09:19Z | |
| dc.date.available | 2020-02-20T14:09:19Z | |
| dc.date.issued | 2018-06-22 | |
| dc.description | This paper exposes the criminal treatment that deserves the tax adviser who designs fraudulent plans and carries out executive acts that materially suppose the commission of the crime of tax fraud under the art. 305 CP, this according to the Spanish doctr | eng |
| dc.description | Este artículo expone el tratamiento penal que merece la conducta del asesor fiscal que diseña planes fraudulentos y lleva a cabo actos ejecutivos que suponen materialmente la realización de la conducta típica del delito de defraudación tributaria del art. | spa |
| dc.format | application/pdf | |
| dc.identifier.doi | 0.17230/nfp.14.90.2 | |
| dc.identifier.issn | 2539-4991 | |
| dc.identifier.issn | 0120-8179 | |
| dc.identifier.uri | http://hdl.handle.net/10784/15739 | |
| dc.language.iso | spa | |
| dc.publisher | Universidad EAFIT | spa |
| dc.relation.ispartof | Nuevo Foro Penal: Vol 14, No 90 (2018) | |
| dc.relation.isversionof | http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/5181 | |
| dc.relation.uri | http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/5181 | |
| dc.rights | Copyright (c) 2018 Natalia Torres Cadavid | eng |
| dc.rights.accessrights | info:eu-repo/semantics/openAccess | eng |
| dc.rights.local | Acceso abierto | spa |
| dc.source | instname:Universidad EAFIT | |
| dc.source | reponame:Repositorio Institucional Universidad EAFIT | |
| dc.source | Nuevo Foro Penal: Vol 14, No 90 (2018) | spa |
| dc.subject.keyword | Tax adviser | eng |
| dc.subject.keyword | Criminal offences of tax evasion | eng |
| dc.subject.keyword | Criminal liability | eng |
| dc.subject.keyword | Acting instead of another | eng |
| dc.subject.keyword | Asesor fiscal. Delito de defraudación tributaria. Responsabilidad penal. Actuar en lugar de otro. | spa |
| dc.title | The criminal liability of the tax adviser in the criminal offences of tax evasion of the art. 305 Spanish Criminal Code. Applying the clause of acting instead of another | eng |
| dc.title | La responsabilidad penal del asesor fiscal en el delito de defraudación tributaria del art. 305 CP español. La aplicación de la cláusula del actuar en lugar de otro | spa |
| dc.type | article | eng |
| dc.type | info:eu-repo/semantics/article | eng |
| dc.type | publishedVersion | eng |
| dc.type | info:eu-repo/semantics/publishedVersion | eng |
| dc.type.local | Artículo | spa |
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