La responsabilidad penal del asesor fiscal: una aproximación teórica y jurisprudencial a cuestiones controvertidas

García Tercero, Javier Alberto

La responsabilidad penal del asesor fiscal: una aproximación teórica y jurisprudencial a cuestiones controvertidas

Citation

García Tercero, J. La responsabilidad penal del asesor fiscal: una aproximación teórica y jurisprudencial a cuestiones controvertidas. 2021. handle: http://hdl.handle.net/10230/48426

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Abstract

The present research project aims to approach a controversial aspect as the tax advisor's responsibility, when it comes to a person who collaborates actively in the comission of an offence against the Public Treasury, especially in cases where there is concealment, through financial or tax engineering, addressing an eventual judgement for their wrongdoing in a transversal way, from an administrative, deontological and criminal perspective. Special dedication is given to the latter, taking into account the most relevant scientific doctrine and case law.