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Extensión de la protección penal a las haciendas públicas provinciales

Author

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  • Sarmiento, Emiliano

Abstract

La ley 26.735 publicada el 28/10/2011 ha modificado sustancialmente la Ley Penal Tributaria Nº 24.769, tanto respecto de los montos a partir de los cuales se considera punible la evasión impositiva y de la seguridad social, como así también respecto de sus institutos típicos: el bien jurídico protegido, las agravantes, la llamada "fuga del proceso", la responsabilidad de las personas jurídicas, etc. De tales reformas, nos interesa especialmente la extensión de la protección penal del bien jurídico "Hacienda Pública", en sentido dinámico, a las jurisdicciones locales, y en especial a la Provincia de Buenos Aires.

Suggested Citation

  • Sarmiento, Emiliano, 2014. "Extensión de la protección penal a las haciendas públicas provinciales," Nülan. Deposited Documents 2100, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
    • Handle: RePEc:nmp:nuland:2100
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