Revista de derecho (Valparaíso)
versión On-line ISSN 0718-6851
MAYER LUX, Laura. Fraudulent Acquisition of State Benefits. Revista de Derecho de la Pontificia Universidad Católica de Valparaíso [online]. 2009, n.32, pp. 283-325. ISSN 0718-6851. doi: 10.4067/S0718-68512009000100008.
This work critically analyzes the type of fraudulent acquisition of state benefits regulated in number 8 of article 470 of the Chilean Criminal Code, also known as "subsidy fraud" at the doctrinal level. With this purpose, the juridical right protected by this doctrine, the typical sanctioned conduct, completion and the imperfect forms of execution, possible causes of justification, applicable punishment and the existing bidding relationships between this one and other criminal types are analyzed. Finally, the need of providing an autonomous and differentiated regulation-outside the disposition related to fraud-is raised, in order to point out the interest protected by it and so that it is coherent with the rules regarding other criminal concepts protecting the fiscal patrimony.
Palabras clave : State subsidies; Subsidy fraud; Public Patrimony; Fiscal Patrimony; Public treasury; Documentary falsehood; Fraud; Tax crimes; Customs crimes.