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Elementos Constitutivos De La Infracción Tributaria

Author

Listed:
  • Carlos David Delgado Sancho

    (Agencia Estatal de Administración Tributaria)

Abstract

El delito se ha definido como aquella acción antijurídica, típica, culpable y punible. Estos elementos del delito también forman parte de los elementos constitutivos de la infracción tributaria, a los cuales hemos añadido los elementos necesarios para calificar las infracciones tipificadas en los artículos 191, 192 y 193 de la Ley General Tributaria –la ocultación y los medios fraudulentos–, los sujetos infractores y la proporcionalidad.

Suggested Citation

  • Carlos David Delgado Sancho, 2011. "Elementos Constitutivos De La Infracción Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 139(2), pages 59-77, June.
    • Handle: RePEc:hpe:crotri:y:2011:v:139:i:2:p:59-77
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    File URL: https://www.ief.es/vdocs/publicaciones/1/139.pdf#page=59
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    More about this item

    Keywords

    Antijuridicidad; culpabilidad; proporcionalidad; responsabilidad; tipicidad.;
    All these keywords.

    JEL classification:

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

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