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

Alfredo Alpaca Pérez¹ 

[1] León University;

关键词: tax evasion;    money laundering;    tax regularization;   

DOI  :  10.17230/nfp.11.85.1

来源: DOAJ

【 摘 要 】

In the following article we analyze the possibility of the existence of a concurrence of crimes betweentaxevasionandmoneylaunderinginperuviancriminallaw.Inthisrespect,incontrast to the opinion that defends the viability of the aforementioned concurrence of crimes (inwhichthetaxevasionisthe«precedingcrime»ofmoneylaundering),wemaintainanopposite 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).

【 授权许可】

Unknown