{"id":95060,"date":"2009-10-07T00:00:00","date_gmt":"2009-10-07T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-defraudacion-tributaria-en-el-codigo-penal-espanol-analisis-dogmatico-del-arta%c2%adculo-305\/"},"modified":"2009-10-07T00:00:00","modified_gmt":"2009-10-07T00:00:00","slug":"la-defraudacion-tributaria-en-el-codigo-penal-espanol-analisis-dogmatico-del-arta%c2%adculo-305","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-penal\/la-defraudacion-tributaria-en-el-codigo-penal-espanol-analisis-dogmatico-del-arta%c2%adculo-305\/","title":{"rendered":"La defraudaci\u00f3n tributaria en el c\u00f3digo penal espa\u00f1ol (an\u00e1lisis dogm\u00e1tico del art\u00edculo 305)"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Edgar Iv\u00e1n Colina Ram\u00edrez <\/strong><\/h2>\n<p>En las \u00faltimas d\u00e9cadas la delincuencia socioecon\u00f3mica y fiscal (en especial, el delito de defraudaci\u00f3n tributaria) ha cobrado gran inter\u00e9s no s\u00f3lo en la doctrina jur\u00eddico-penal sino tambi\u00e9n en el plano legislativo y en el \u00e1mbito jurisprudencial. Son numerosas las normas que se han promulgado sobre esta materia, y numerosos tambi\u00e9n los problemas interpretativos y de aplicaci\u00f3n que han surgido al hilo de dicha regulaci\u00f3n.  en la presente obra se abordan, con profundidad dogm\u00e1tica y claridad expositiva, los problemas cruciales planteados en torno al art. 305 del c\u00f3digo penal, uno de los m\u00e1s complejos y enrevesados de toda la dogm\u00e1tica de la parte especial. Cuestiones tan relevantes como la g\u00e9nesis normativa de dicho delito, la problem\u00e1tica de la ley penal en blanco, las diferentes concepciones doctrinales sobre el bien jur\u00eddico, la responsabilidad penal de las personas jur\u00eddicas (sujeto activo id\u00f3neo, mucho antes que un particular, para cometer la acci\u00f3n defraudatoria de un m\u00ednimo de 120.000 \u00e2,\u00ac), las diversas modalidades de la acci\u00f3n defraudatoria en materia tributaria, la interesant\u00edsima cuesti\u00f3n de la imputaci\u00f3n objetiva en el delito tributario, la muy debatida de la prescripci\u00f3n del delito en cuesti\u00f3n o la regularizaci\u00f3n fiscal como levantamiento de la pena<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La defraudaci\u00f3n tributaria en el c\u00f3digo penal espa\u00f1ol (an\u00e1lisis dogm\u00e1tico del art\u00edculo 305)<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La defraudaci\u00f3n tributaria en el c\u00f3digo penal espa\u00f1ol (an\u00e1lisis dogm\u00e1tico del art\u00edculo 305) <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Edgar Iv\u00e1n Colina Ram\u00edrez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Sevilla<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 10\/07\/2009<\/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>Miguel Polaino Orts<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Miguel Polaino navarrete <\/li>\n<li>Manuel Grosso galvan (vocal)<\/li>\n<li>lorenzo Morillas cueva (vocal)<\/li>\n<li>Jaime Miguel Peris riera (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Edgar Iv\u00e1n Colina Ram\u00edrez En las \u00faltimas d\u00e9cadas la delincuencia socioecon\u00f3mica y fiscal (en especial, el delito [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[613,10715],"tags":[195712,138768,21819,114014,11234,195713],"class_list":["post-95060","post","type-post","status-publish","format-standard","hentry","category-derecho-penal","category-sevilla","tag-edgar-ivan-colina-ramirez","tag-jaime-miguel-peris-riera","tag-lorenzo-morillas-cueva","tag-manuel-grosso-galvan","tag-miguel-polaino-navarrete","tag-miguel-polaino-orts"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/95060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=95060"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/95060\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=95060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=95060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=95060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}