IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2011v141i4p149-177.html
   My bibliography  Save this article

El Delito Fiscal Y El Delito De Blanqueo De Capitales En Alemania

Author

Listed:
  • Daniel Martínez Egaña

    (Ministerio de Economía y Hacienda)

Abstract

En este artículo, además de dar un repaso general a las características del delito fiscal y del delito de blanqueo de capitales en Alemania, se analizan los elementos que deben concurrir para que el primero pueda ser considerado como delito previo del segundo. Es necesario a este respecto que el delito fiscal se comete de forma profesional o por un miembro de una banda. Se incluyen también algunos comentarios de la controvertida cuestión en Alemania de la contaminación de bienes. Finalmente, se recoge en el apéndice una traducción de los principales preceptos que regulan ambas figuras delictivas.

Suggested Citation

  • Daniel Martínez Egaña, 2011. "El Delito Fiscal Y El Delito De Blanqueo De Capitales En Alemania," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 141(4), pages 149-177, December.
    • Handle: RePEc:hpe:crotri:y:2011:v:141:i:4:p:149-177
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/141.pdf#page=149
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    delito fiscal; blanqueo de capitales; forma profesional; miembro de una banda; elusión en gran escala; gastos ahorrados por la elusión fiscal; autoblanqueo.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2011:v:141:i:4:p:149-177. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.