El actuar por otro y la responsabilidad penal de las personas jurídicas en el marco del Derecho penal tributario y de la Seguridad Social
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Universidad de Huelva
info
ISSN: 2007-4700
Année de publication: 2016
Número: 10
Pages: 25-51
Type: Article
D'autres publications dans: Revista penal México
Résumé
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.