El actuar por otro y la responsabilidad penal de las personas jurídicas en el marco del Derecho penal tributario y de la Seguridad Social

  1. Juan Carlos Ferré Olivé 1
  1. 1 Universidad de Huelva
    info

    Universidad de Huelva

    Huelva, España

    ROR https://ror.org/03a1kt624

Journal:
Revista penal México

ISSN: 2007-4700

Year of publication: 2016

Issue: 10

Pages: 25-51

Type: Article

DIALNET GOOGLE SCHOLAR lock_openArias Montano editor

More publications in: Revista penal México

Sustainable development goals

Abstract

This article analyzes the peculiarities that presents the application of criminal liability of legal persons in the field of tax criminal law, on the basis of the reforms that operated between 2010 and 2015 in Spanish law. The implemented model is carefully studied in order to make legal persons responsible and the open debate on the systematic location of the defect of organization, as an element of the type or as an element of guilt.

Data source: Dialnet