Revista de derecho (Valparaíso)
versión On-line ISSN 0718-6851
MAYER LUX, Laura. The State's Patrimony as an Object of Penal Protection. Revista de Derecho de la Pontificia Universidad Católica de Valparaíso [online]. 2007, n.29, pp. 205-234. ISSN 0718-6851. doi: 10.4067/S0718-68512007000100006.
The norms that the Chilean legal system destines to the protection of the State's patrimony interests are firstly described in this work. The extent to be ascribed to the notion of state patrimony is analysed, as an object of penal custody and the manner in which the penal law undertakes its protection, especially in the field of tax and customs crimes, regarding subsidy fraud and some figures traditionally linked to the right performance of the public function, as tax fraud and embezzling of public monies.
Palabras clave : State Patrimony; Public property; Tax crimes; Subvention fraud; Customs crimes; Embezzling of public monies; Fraud to the Treasury.