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- Title
LA CAPACIDAD INFRACTORA DE PERSONAS FÍSICAS Y JURÍDICAS EN EL ORDENAMIENTO JURÍDICO TRIBUTARIO (I).
- Authors
PÉREZ JORDÁ, IVÁN
- Abstract
According to the tax legislation, physical disabled person and minor, only when acting with civil capacity to act can be held responsible, and of his own, offenders of the tax system. This administrative capacity, however, is not exportable to the scope of the criminal code, where the minority of age excludes the possibility of be attributable, although tehy may be responsible for the Act that regulates the criminal responsibility of the child. Moreover, the condition of offender of legal persons must be applied differently than individuals, so, in the absence of the volitional element in the sense that has been demanding in the criminal theory, you should be required so almost objective through accountability in eligendo or in vigilando. Then, after a brief overview of the national and European historical context which is included our Spanich criminal liability of legal persons, we observe that it is booked now because in watching or for the actions of its representation and administration staff, provided that it has reported some advantage, following the model of responsibility by allocation or by transfer of the physical persons that compose it. The performance of the legal person «in the name or on behalf of», cannot mean nothing more than a performance that takes the guidelines of behavior of the legal person, who is not opposed to its standards of conduct or compliance protocols. We warn that the criminal liability of corporate persons model seems to be cumulative, which brings the prejudice of that it infringes the principle of non bis in idem. However, it is clear, in our view, this personification can not serve to hide or to move to the offending physical person who is behind that one.
- Subjects
SPAIN; TAX laws; TAXATION; RESPONDEAT superior; CRIMINAL liability; CIVIL rights; TAX evasion; CRIMINAL justice system
- Publication
Revista de Derecho UNED, 2014, Issue 15, p411
- ISSN
1886-9912
- Publication type
Article
- DOI
10.5944/rduned.15.2014.14124