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Revista de derecho (Concepción)

versión impresa ISSN 0303-9986versión On-line ISSN 0718-591X

Resumen

WALKER MARTINEZ, AGUSTÍN. MALICE IN CRIMES OF FACILITATION OF FAKE RECEIPTS: ABOUT THE CORPESCA CASE. Rev. derecho (Concepc.) [online]. 2022, vol.90, n.251, pp.285-296. ISSN 0303-9986.  http://dx.doi.org/10.29393/rd251-10ddaw10010.

The irregular financing of politic campaigns relates to the emission, by individuals, of fake receipts or invoices, without an effective consideration, performed to obtain money to fund campaigns for political candidates, which in turn enables the company the payment of a reduced tax. The criminal prosecution of this crimes has given rise to a discussion related with the legal description of the criminal offence described in the final subparagraph of article 97 N° 4 of the tax code, particularly regarding malice and its settings. The debate includes the reach of two conditions relates to this criminal offence. First, the requirement of a malicious behavior. Second, the requirement that the crime is committed in order to “commit or allow the commission of the crimes described in this number”. The court judgment in the “Corpesca” case (RIT 309-2018), illustrates this discussion and provides a precise outline of the opposing stances. The sentence endorses a dual vision of malice, and embrace the approaches alleged by the defense on the subjective description of the criminal offence, with a minority vote.

Palabras clave : Malice; tax offences; direct malice; maliciously; potential fraud; parallel malice.

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