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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Main Author: Cuerda Martín, Mónica de la
Format: Article in Journal/Newspaper
Language:Spanish
Published: 2017
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6267909
id ftdialnet:oai:dialnet.unirioja.es:ART0001246674
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collection Dialnet - Portada de revistas (Universidad de La Rioja)
op_collection_id ftdialnet
language Spanish
topic “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
publishDate 2017
url https://dialnet.unirioja.es/servlet/oaiart?codigo=6267909
long_lat ENVELOPE(100.667,100.667,-66.033,-66.033)
geographic Penal
geographic_facet Penal
genre White whale
genre_facet 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 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
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spelling 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)