Algunas ideas sobre las relaciones concursales entre el delito de defraudación tributaria y el delito de lavado de activos en el Derecho Penal peruano
In the following article we analyze the possibility of the existence of a concurrence of crimes between tax evasion and money laundering in peruvian criminal law. In this respect, in contrast to the opinion that defends the viability of the aforementioned concurrence of crimes (in whi...
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| Format: | Article |
| Language: | Spanish |
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Universidad EAFIT
2015-12-01
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| Series: | Nuevo Foro Penal |
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| Online Access: | http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/3638/2916 |
| _version_ | 1818290932946042880 |
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| author | Alfredo Alpaca Pérez |
| author_facet | Alfredo Alpaca Pérez |
| author_sort | Alfredo Alpaca Pérez |
| collection | DOAJ |
| description | In the following article we analyze the possibility of the existence of a concurrence of crimes between tax evasion and money laundering in peruvian criminal law. In this respect, in contrast to the opinion that defends the viability of the aforementioned concurrence of crimes (in which the tax evasion is the «preceding crime» of money laundering), we maintain an opposite perspective: that it is not possible to establish a concurrence of crimes between tax evasion and money laundering. Nevertheless, our opinion cannot be understand as a general proposition in relation to all tax crimes: we believe that it is possible a concurrence of crimes only between money laundering and the crime of willful failure to deliver collected taxes or the crime of acquisition of tax benefits by fraudulent means (these last two crimes are understand as «preceding crimes» of the money laundering). |
| first_indexed | 2024-12-13T02:36:02Z |
| format | Article |
| id | doaj.art-db76030796b142f18c48e0bb8625abea |
| institution | Directory Open Access Journal |
| issn | 0120-8179 2539-4991 |
| language | Spanish |
| last_indexed | 2024-12-13T02:36:02Z |
| publishDate | 2015-12-01 |
| publisher | Universidad EAFIT |
| record_format | Article |
| series | Nuevo Foro Penal |
| spelling | doaj.art-db76030796b142f18c48e0bb8625abea2022-12-22T00:02:25ZspaUniversidad EAFITNuevo Foro Penal0120-81792539-49912015-12-01118534310.17230/nfp.11.85.1Algunas ideas sobre las relaciones concursales entre el delito de defraudación tributaria y el delito de lavado de activos en el Derecho Penal peruanoAlfredo Alpaca Pérez0León UniversityIn the following article we analyze the possibility of the existence of a concurrence of crimes between tax evasion and money laundering in peruvian criminal law. In this respect, in contrast to the opinion that defends the viability of the aforementioned concurrence of crimes (in which the tax evasion is the «preceding crime» of money laundering), we maintain an opposite perspective: that it is not possible to establish a concurrence of crimes between tax evasion and money laundering. Nevertheless, our opinion cannot be understand as a general proposition in relation to all tax crimes: we believe that it is possible a concurrence of crimes only between money laundering and the crime of willful failure to deliver collected taxes or the crime of acquisition of tax benefits by fraudulent means (these last two crimes are understand as «preceding crimes» of the money laundering).http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/3638/2916tax evasionmoney launderingtax regularization |
| spellingShingle | Alfredo Alpaca Pérez Algunas ideas sobre las relaciones concursales entre el delito de defraudación tributaria y el delito de lavado de activos en el Derecho Penal peruano Nuevo Foro Penal tax evasion money laundering tax regularization |
| title | Algunas ideas sobre las relaciones concursales entre el delito de defraudación tributaria y el delito de lavado de activos en el Derecho Penal peruano |
| title_full | Algunas ideas sobre las relaciones concursales entre el delito de defraudación tributaria y el delito de lavado de activos en el Derecho Penal peruano |
| title_fullStr | Algunas ideas sobre las relaciones concursales entre el delito de defraudación tributaria y el delito de lavado de activos en el Derecho Penal peruano |
| title_full_unstemmed | Algunas ideas sobre las relaciones concursales entre el delito de defraudación tributaria y el delito de lavado de activos en el Derecho Penal peruano |
| title_short | Algunas ideas sobre las relaciones concursales entre el delito de defraudación tributaria y el delito de lavado de activos en el Derecho Penal peruano |
| title_sort | algunas ideas sobre las relaciones concursales entre el delito de defraudacion tributaria y el delito de lavado de activos en el derecho penal peruano |
| topic | tax evasion money laundering tax regularization |
| url | http://publicaciones.eafit.edu.co/index.php/nuevo-foro-penal/article/view/3638/2916 |
| work_keys_str_mv | AT alfredoalpacaperez algunasideassobrelasrelacionesconcursalesentreeldelitodedefraudaciontributariayeldelitodelavadodeactivosenelderechopenalperuano |