La Instrucción No. 236 del CGTSP, de 15 de noviembre del 2016. Las claves interpretativas del delito de evasión fiscal

• Author: Ms C. Dayán Gabriel Pérez Rojas
• Pages: 294-300

CUBALEX  / CUBALEX  / 

La Instrucción No. 236 del CGTSP, de 15 de noviembre

del 2016. Las claves interpretativas del delito de

evasión scal

DAYAN GABRIEL LÓPEZ ROJAS*

CUBA

I. Introducción



    





   









in extenso



II. Cuestiones procesales

  

       





II.1. La exigencia de la denuncia de la ONAT





* 





dayan.lopez@umcc.cu

CUBALEX

Dayan Gabriel López Rojas

 / 

vid       

           



  





    





II.2. Exigencia de elementos probatorios que permitan justicar la presencia

de un ilícito penal





los antecedentes probatorios que demuestren que la conducta del acusado re-

basa el ámbito de las exigencias administrativas y que la actitud y las acciones del imputado

evidencien la intención de evadir el cumplimiento de sus obligaciones tributarias”; 

 los documentos demostrativos de las gestiones realizadas por dicha

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







CUBALEX

 

 / 

ocina para materializar el cobro de la deuda”  

vid

II.3. La condición procesal de perito atribuida al funcionario de la ONAT



        

   



vid







 







3



   

 



III. Cuestiones sustantivas



  







 vid



III.1. Pronunciamientos sobre la modalidad típica del art. 343.1





vid

3 





Cfr



CUBALEX

Dayan Gabriel López Rojas

 / 







vid4



   

obstruir

la acción de la Administración Tributaria para ejecutar el procedimiento establecido para

hacer efectivo el pago de la deuda 









III.2. Pronunciamientos sobre la modalidad típica del art. 343.2

          

   



vid



    engaños 





  realizar mutaciones a la verdad para evitar que la Ad-

ministración Tributaria je el real alcance de su deuda  

per se

     

     

   

     





III.3. Interpretación de los “perjuicios considerables a la economía nacional”,

a los que se reere el art. 344.2









4 Cfr

CUBALEX

 

 / 



      



     



III.4. Alcance del tipo subjetivo en estos delitos







vid









III.5. Participación





    











      



III.6. Trascendencia jurídico-penal del pago de lo debido

     



      







 







      





   

CUBALEX

Dayan Gabriel López Rojas

 / 

   













III.7. Responsabilidad civil

 









    





vid 

      

  ex delicto     







ex damno





ex lege

















 

non bis in idem

         

 



CUBALEX

 

 / 

     cfr  







quantum

       



           



 non bis in idem 

  



III.7. Correctivos accesorios



     

      vid

 











      

