El delito de omisión de agente retenedor en el sistema penal colombiano
Abstract
The tax crime of omission Withholding Agent has evolved from Law 38 of 1969 to Article 402 of the penal code, amended by Law 633 of 2000, being fed by the Tax Code. It is conduct that involves omitting to withhold tax is obliged, whose similar models exist in Mexico and El Salvador. For the Court and the Constitutional and the Supreme Court in its case law it affects the heritage and state income and constitutional purposes, injures the legal right of public administration and seriously citizen welfare, is a negligent conduct, a guy in white, and you need forwarding to other extrapenal provisions for configuration and legal name. The criminal, administrative and tax or autonomous currents are different positions on the criminalization of the offense, and discussed whether to toughen the penalties for evading the payment of taxes, but to decriminalize behavior, applying the principle of criminal law as ultima ratio and assigning to the legislature believes the coercive jurisdiction over taxes, applicable in many state entities that seized the taxpayer and you can even extinguish the domain of their property by such omission.
Collections