La responsabilidad penal de los intermediarios en la relación tributaria ante el nuevo escenario fiscal

Resumen

The fact of being able to demand criminal liability for a tax offence from those involved in the tax relationship, even if they have not directly participated in the offence, involves a high degree of uncertainty for certain professions. This is the case for tax advisors, auditors, financial directors and tax compliance officers. Once the offence has been committed, if these professionals are held criminally liable, their criminal involvement in the offence will have to be specified. To this end, it should be borne in mind that tax crime is a special offence which can only be committedif the action or omission is carried out by those persons obliged to contribute for a specific event involving economic capacity, or for other legally established accessory obligations (withholding, passing on and bearing taxes, reporting obligations, etc.). All persons who do not have such obligations will be considered extraneus to the tax offence, and consequently,they will not be able to be perpetrators of this offence. This means that, in these cases, we are in the position of necessary collaborator, inducer or accomplice (depending on our intervention in the facts). In order to be criminally punished, these offences require the liability of the taxpayer (limited accessory liability). In our study, we will see how our courts seek solutions to these situations, which are sometimes difficult to fit into the law, and how the doctrine puts forward proposals or modifications with the same objective...