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Revista de derecho (Valparaíso)

On-line version ISSN 0718-6851


NUNEZ OJEDA, Raúl  and  SILVA SALSE, Manuel. The criminal action regulated in article 162 of the Tax Code. Revista de Derecho de la Pontificia Universidad Católica de Valparaíso [online]. 2018, n.51, pp.145-172. ISSN 0718-6851.

The purpose of this paper is to study the criminal action regulated in Article 162 of the Tax Code. The first part deals with the normative content of the article. The second part is dedicated to the study of criminal action, its characteristics, types and foundations. Then, a category little known in our country is analyzed: the criminal action that requires authorization from a state entity; what is understood, corresponds to this criminal action. In addition, a section on procedural persecutability budgets is added to complement the previous vision and the procedural tools that may be exercised in the event of non-concurrence. The third and last part is devoted to tax crimes and their connection with criminal action.

Keywords : Criminal action; Internal Tax Service; tax crimes; Criminal Law.

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