Infracciones Tributarias. Los elementos de la defraudación en la Ley Nº 125/91

Abstract

This article seeks to identify the elements of the tax fraud infraction in order to determine the scope and meaning of each one of them to determine their configuration. Therefore, in the tax offense of tax fraud, the harmful act that causes damage in the specific case is analyzed, with the intention of the author or authors to obtain a benefit for themselves or for third parties regardless of whether the taxpayer owns credits to his Favor, since this fact does not constitute element for the analysis of the configuration of the tax defraudation. For this reason, every act classified as fraud should be analyzed regardless of whether the taxpayer has credits or balances in his favor or as a result of the reliquidation of the tax liability, whether or not the tax authorities are in the process of balancing.