The crime willful alteration of records and the issuance of records and the issuance of the so-called "APOC" invoice

Authors

DOI:

https://doi.org/10.37767/3008-8216(2024)008

Keywords:

Crime of wilful alteration of records, Dogmatic analysis of the criminal figure contained in the current article 11 of the Tax Criminal Regime, Issuance of the so-called “APOC” invoices, Apocryphal documents and their subsumption

Abstract

Through this collaboration, we seek to analyze what type of conduct is included in the crime of
“willful alteration of records” described in article 11, subsection “a”, of the Criminal Tax Regime
currently in force, basing the analysis especially on attention to the protected legal asset. by the repressive norm in question but without neglecting the literal meaning of the terms used in an specific context according to the grammatical method which, we understand, is essential in any hermeneutical activity undertaken on legal provisions that prohibit conducts.

Author Biography

  • Germán Luis Gianotti

    Abogado UBP. Contador Público UNC. Profesor de grado y posgrado en materia tributaria y penal económica. Autor de publicaciones de la especialidad y conferencista. Socio del estudio “De Allende, Gianotti, Aguirre Mosquera y Longobardi - ABOGADOS”. 

Downloads

Published

2024-11-20

Issue

Vol. 2 No. 2 (2024): Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría

Section

Tributarios

How to Cite

Gianotti, G. L. (2024). The crime willful alteration of records and the issuance of records and the issuance of the so-called "APOC" invoice. Revista De Estudio De Derecho Tributario, Contabilidad Y Auditoría │Universidad Blas Pascal, 2(2), 143-154. https://doi.org/10.37767/3008-8216(2024)008