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El Blanqueo Y La Interferencia En La Relación Abogado-Cliente (I)

Author

Listed:
  • Antonio Domínguez Puntas

    (Agencia Estatal de Administración Tributaria)

Abstract

El asesoramiento o consultoría en materias tributarias, financieras, contables o legales pueden ser utilizados por los delincuentes para obtener el blanqueo de su producto como ventaja adicional. Especialmente, el papel de los abogados en este campo es muy discutido actualmente, debido al secreto profesional que protege la relación abogado-cliente. El autor analiza la posibilidad de interferencia del Estado en esa relación con el fin de evitar o impedir el blanqueo, estudiando en particular el famoso caso Gurtel.

Suggested Citation

  • Antonio Domínguez Puntas, 2012. "El Blanqueo Y La Interferencia En La Relación Abogado-Cliente (I)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 143(2), pages 99-123, June.
    • Handle: RePEc:hpe:crotri:y:2012:v:143:i:2:p:99-123
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    File URL: https://www.ief.es/vdocs/publicaciones/1/143.pdf#page=99
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    More about this item

    Keywords

    Asesoramiento fiscal; secreto profesional de abogacía; blanqueo de capitales; procedimiento criminal.;
    All these keywords.

    JEL classification:

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

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