Cuestiones actuales del régimen penal tributario

Abstract

Prevention systems are very important to avoid reaching the application of a penalty and if it is applied, see what alternative solutions can be given to avoid reaching an oral trial or, what is better, avoid a conviction. Without a doubt, prevention is important, but when it is not enough and the norm is violated, it is necessary to analyze the quantum of impact on the legal good, to know if an alternative solution is appropriate to decompress the judicial apparatus and let it put all its tools to use. in crimes of great harm to legal property. Tax law must determine the applicable law that establishes the tax, the obligated subjects, the tax process, and its stages. Now, once the crime has been verified, the taxpayer has the right to defend himself to demonstrate that he does not agree with the accusation because he has the evidence that proves it or because the magnitude of the accusation is not such and can be reduced. Likewise, the taxpayer has the duty to organize himself to avoid the risks to which he may be subjected. And here the compliance law appears, which in principle will allow you to avoid criminal or administrative sanctions or both together or mitigate them. In this way, the thesis focuses on the one hand on the survey, identification and analysis of the different compliance systems, the possible results to which it can lead and whether it limits criminal liability. On the other hand, the rules concerning conciliation and comprehensive reparation of damage are analyzed. It is worth saying that the penal system is moving towards alternative forms of solution. The idea of prison as a truly exceptional consequence is becoming imposed, within the framework of a social and democratic State of Law. The trend, then, that is observed in comparative law, is to dispense with these short-term custodial sentences. Another of the basic principles of modern criminal policy, in relation to the sentencing system, is that the penal codes contemplate the custodial sentence, not as the general rule, but as the exception. Reparation functions as a criminal political interest of the State in promoting and achieving effective reparation for damage to victims, giving them more prominence. In restorative justice, the parties in the process take center stage and there is no reference to the State as guarantor of ius puniendi. Beginning in the 20th century, alternatives or substitutes to prison sentences began to emerge. I highlight Criminal Mediation, which although it is not accepted by the entire doctrine, it is appropriate to know this institute to consider the experience collected in the areas where it is applied. It is an alternative method of resolving criminal conflicts whose purpose is to reduce, among other things, the number of cases that are in court. Both parties (victim and perpetrator) are involved in mediation and thus achieve a different type of “justice” than that which would have corresponded in the trial. In relation to Criminal Tax matters, in some cases the bodies in charge of criminal promotion are granted the possibility, based on reasons of criminal and procedural policy, of not initiating public action, provisionally suspending the action initiated, limiting it, or having it cease. definitively before the sentence, thus embracing the principle of opportunity as an instrument of decriminalization and corrective of the informal selection of the penal system and for reasons of efficiency of the prosecution. It seeks to provide an alternative response for less harmful events, with the aim of providing an early solution that harmonizes the interests of the victim and the accused, while restores social peace. Because of the agreement entered, once approved by the intervening judge and provided that its compliance is verified, the criminal action will be extinguished.