{"id":4463,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1994\/01\/01\/el-delito-contable-tributario-interpretacion-y-analisis-dogmatico-del-art-350-bis-del-codigo-penal\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"el-delito-contable-tributario-interpretacion-y-analisis-dogmatico-del-art-350-bis-del-codigo-penal","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-delito-contable-tributario-interpretacion-y-analisis-dogmatico-del-art-350-bis-del-codigo-penal\/","title":{"rendered":"\u00abel delito contable tributario: interpretacion y analisis dogmatico del art. 350 bis del codigo penal\u00bb"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Sanchez Ostiz Gutierrez Pablo <\/strong><\/h2>\n<p>El delito contable tributario es uno de los delitos contra la hacienda publica del codigo penal espa\u00f1ol. Su introduccion en 1985 no ha estado exenta de criticas y dudas. Se estudian estas a traves de una interpretacion gramatical sistematica, historica y teleologica. Los resultados de dicha interpretacion sirven despues como base sobre la cual se proyectan las categorias dogmaticas de la teoria juridica del delito. En esta labor se pone de manifiesto nuestra propuesta: desincriminacion del actual delito contable tributario y su traslacion al derecho administrativo sancionador; mientras ello no sea posible pueden obviarse las consecuencias de este delito a traves de realizar y llevar a cabo una interpretacion teleologica del mismo que lo ponga en conexion con el delito de defraudacion.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abel delito contable tributario: interpretacion y analisis dogmatico del art. 350 bis del codigo penal\u00bb<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abel delito contable tributario: interpretacion y analisis dogmatico del art. 350 bis del codigo penal\u00bb <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Sanchez Ostiz Gutierrez Pablo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Navarra<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1994<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Jes\u00fas Mar\u00eda Silva S\u00e1nchez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Santiago Mir Puig <\/li>\n<li> Gonzalez Cussac Jos\u00e9 Luis (vocal)<\/li>\n<li>Eugenio Simon Acosta (vocal)<\/li>\n<li>Ana Mar\u00eda Mu\u00f1oz Merino (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Sanchez Ostiz Gutierrez Pablo El delito contable tributario es uno de los delitos contra la hacienda publica [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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