IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2012v144i3p7-28.html
   My bibliography  Save this article

El Blanqueo Y La Interferencia En La Relación Abogado-Cliente

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," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 144(3), pages 7-28, September.
  • Handle: RePEc:hpe:crotri:y:2012:v:144:i:3:p:7-28
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/144.pdf#page=7
    Download Restriction: no
    ---><---

    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

    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:2012:v:144:i:3:p:7-28. 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.