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El Llamado Delito Contable

Author

Listed:
  • Antonio Aparicio Pérez

    (Universidad de Oviedo)

  • Santiago Álvarez García

    (Universidad de Oviedo)

Abstract

El objetivo de este artículo consiste en analizar la regulación del delito contable y su ubicación dentro de los delitos contra la Hacienda Pública en el derecho penal español. Para ello, en primer lugar, se repasan los antecedentes históricos de la regulación de los ilícitos contables en el derecho español y la formulación jurídica actual del mismo en el artículo 310 del vigente Código Penal, en la redacción dada por la Ley Orgánica 15/2003, de 25 de noviembre y por la Ley Orgánica 5/2010, de 22 de junio. A continuación se analiza la regulación de las irregularidades contables en el ámbito administrativo sancionador, comparándose de forma esquemática las diferencias entre ambos ordenamientos. El núcleo central del artículo está constituido por el estudio sistemático de la estructura del delito contable.

Suggested Citation

  • Antonio Aparicio Pérez & Santiago Álvarez García, 2010. "El Llamado Delito Contable," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 136(3), pages 7-35, September.
    • Handle: RePEc:hpe:crotri:y:2010:v:136:i:3:p:7-35
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    File URL: https://www.ief.es/vdocs/publicaciones/1/136.pdf#page=7
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    More about this item

    Keywords

    delito contable; defraudación tributaria; registros fiscales; concurso de delitos; ilícito administrativo.;
    All these keywords.

    JEL classification:

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

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