Una curiosa interpretación sobre la intención de cometer el delito de evasión
Author | Juan Pablo Rothschild,Walter C. Keiniger |
Published date | 11 November 2008 |
Date | 11 November 2008 |
Law Firm | Marval O'Farrell Mairal |
Conforme surge de los hechos relatados en la sentencia, la Administración Federal de Ingresos Públicos atribuyó al Sr. Gerold el delito de evasión agravada porque habría tratado como exentas las gratificaciones recibidas del accionista de su empleador bajo el supuesto ropaje de una donación. El contribuyente había declarado estas gratificaciones al presentar su declaración jurada, pero no las había gravado por considerar que estaban exentas.
Tanto en primera instancia como ante la Cámara Nacional de Apelaciones en lo Penal Económico, se resolvió a favor del contribuyente.
En lo que aquí resulta relevante, la Cámara Nacional de Casación confirmó los fallos de primera y segunda instancia sobre la base de que no se había configurado delito alguno. Para así resolver, sostuvo que el ardid o engaño requerido por la Ley Penal Tributaria no se configura con el...
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