El fraude fiscal como delito previo al blanqueo de capitales
This legal opinion paper examines the possibility that tax fraud (article 305 of the Penal Code, CP) in general, and tax avoidance in particular, may constitute a prior offence for the purpose of money laundering (article 301of the Penal Code, CP).To this effect, I am going to analyze the Supreme Co...
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Format: | Article in Journal/Newspaper |
Language: | Spanish |
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2017
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6267909 |
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ftdialnet:oai:dialnet.unirioja.es:ART0001246674 |
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Dialnet - Portada de revistas (Universidad de La Rioja) |
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Spanish |
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“Ballena Blanca” Fraude fiscal blanqueo de capitales autoblanqueo delito previo concurso de normas concurso de delitos "White Whale" Tax fraud money laundering self-laundering prior crime contest of rules contest of crimes |
spellingShingle |
“Ballena Blanca” Fraude fiscal blanqueo de capitales autoblanqueo delito previo concurso de normas concurso de delitos "White Whale" Tax fraud money laundering self-laundering prior crime contest of rules contest of crimes Cuerda Martín, Mónica de la El fraude fiscal como delito previo al blanqueo de capitales |
topic_facet |
“Ballena Blanca” Fraude fiscal blanqueo de capitales autoblanqueo delito previo concurso de normas concurso de delitos "White Whale" Tax fraud money laundering self-laundering prior crime contest of rules contest of crimes |
description |
This legal opinion paper examines the possibility that tax fraud (article 305 of the Penal Code, CP) in general, and tax avoidance in particular, may constitute a prior offence for the purpose of money laundering (article 301of the Penal Code, CP).To this effect, I am going to analyze the Supreme Court Decision 974/2012, of December 5, (EDJ 2012/298612), also known as STS "White Whale", as this was the first sentence issued by the Supreme Court in relation tothe legal question raised. This legal question has required an analysis of the problem of criminal activity prior to money laundering, from which I have been able to deduce that there is effectively no legal impediment to being able to consider tax fraud as a prior offence for the purpose of art.301of the Penal Code, CP.Nevertheless, there are a number of material arguments, as will be shown below, capable of refuting this question. In any case, the greatest problems arise when analyzing the issue of self-laundering, as in the "White Whale" case, where the purpose of concealment or cover-up is raised as an essential element forthe acceptance of its existence, and therefore, its punishment. As a consequence of it, in these supposed cases of self-laundering, it becomes necessary to reformulate the legal question raised, since at this point, the essential question is not whether the tax offence can be a prior offence to money laundering, but rather that the determining factor is how to solve the concurrence of both crimes in the same criminal procedure. This isasolution that involves accepting the existence of acontest ofcrimesor rules, which depends on whether or not the above-mentioned purpose of concealment or cover-up exists, to the exclusion of the possibility of observing a continuing money laundering offence En este dictamen jurídico se analiza la posibilidad de que el fraude fiscal (art. 305 CP) en general, y la elusión tributaria en particular, puedan constituir un delito previo a efectos del blanqueo de capitales (art. 301 CP). Para ello, voy a ... |
format |
Article in Journal/Newspaper |
author |
Cuerda Martín, Mónica de la |
author_facet |
Cuerda Martín, Mónica de la |
author_sort |
Cuerda Martín, Mónica de la |
title |
El fraude fiscal como delito previo al blanqueo de capitales |
title_short |
El fraude fiscal como delito previo al blanqueo de capitales |
title_full |
El fraude fiscal como delito previo al blanqueo de capitales |
title_fullStr |
El fraude fiscal como delito previo al blanqueo de capitales |
title_full_unstemmed |
El fraude fiscal como delito previo al blanqueo de capitales |
title_sort |
el fraude fiscal como delito previo al blanqueo de capitales |
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2017 |
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https://dialnet.unirioja.es/servlet/oaiart?codigo=6267909 |
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ENVELOPE(100.667,100.667,-66.033,-66.033) |
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Penal |
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Penal |
genre |
White whale |
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White whale |
op_source |
Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 12, 2017, pags. 93-175 |
op_relation |
https://dialnet.unirioja.es/servlet/oaiart?codigo=6267909 (Revista) ISSN 2386-8104 |
op_rights |
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ftdialnet:oai:dialnet.unirioja.es:ART0001246674 2023-05-15T18:44:03+02:00 El fraude fiscal como delito previo al blanqueo de capitales Cuerda Martín, Mónica de la 2017 application/pdf https://dialnet.unirioja.es/servlet/oaiart?codigo=6267909 spa spa https://dialnet.unirioja.es/servlet/oaiart?codigo=6267909 (Revista) ISSN 2386-8104 LICENCIA 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 Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 12, 2017, pags. 93-175 “Ballena Blanca” Fraude fiscal blanqueo de capitales autoblanqueo delito previo concurso de normas concurso de delitos "White Whale" Tax fraud money laundering self-laundering prior crime contest of rules contest of crimes text (article) 2017 ftdialnet 2023-01-26T10:56:21Z This legal opinion paper examines the possibility that tax fraud (article 305 of the Penal Code, CP) in general, and tax avoidance in particular, may constitute a prior offence for the purpose of money laundering (article 301of the Penal Code, CP).To this effect, I am going to analyze the Supreme Court Decision 974/2012, of December 5, (EDJ 2012/298612), also known as STS "White Whale", as this was the first sentence issued by the Supreme Court in relation tothe legal question raised. This legal question has required an analysis of the problem of criminal activity prior to money laundering, from which I have been able to deduce that there is effectively no legal impediment to being able to consider tax fraud as a prior offence for the purpose of art.301of the Penal Code, CP.Nevertheless, there are a number of material arguments, as will be shown below, capable of refuting this question. In any case, the greatest problems arise when analyzing the issue of self-laundering, as in the "White Whale" case, where the purpose of concealment or cover-up is raised as an essential element forthe acceptance of its existence, and therefore, its punishment. As a consequence of it, in these supposed cases of self-laundering, it becomes necessary to reformulate the legal question raised, since at this point, the essential question is not whether the tax offence can be a prior offence to money laundering, but rather that the determining factor is how to solve the concurrence of both crimes in the same criminal procedure. This isasolution that involves accepting the existence of acontest ofcrimesor rules, which depends on whether or not the above-mentioned purpose of concealment or cover-up exists, to the exclusion of the possibility of observing a continuing money laundering offence En este dictamen jurídico se analiza la posibilidad de que el fraude fiscal (art. 305 CP) en general, y la elusión tributaria en particular, puedan constituir un delito previo a efectos del blanqueo de capitales (art. 301 CP). Para ello, voy a ... Article in Journal/Newspaper White whale Dialnet - Portada de revistas (Universidad de La Rioja) Penal ENVELOPE(100.667,100.667,-66.033,-66.033) |