Cinco Días published an interesting article on the criminal liability of tax advisors, featuring the opinion of our Of Counsel Eduardo de Urbano, a Ph.D. in Law and a former judge currently on leave of absence, who heads the Economic Criminal Law department.
According to Eduardo, “for a long time, since white-collar crime is based on the taxpayer's obligation to pay what is due to the Treasury, it was thought that it was a crime that only those obligated could commit.” Eduardo states that tax advisors can be held accountable as co-authors or accomplices, depending on their level of participation.
Read the full article here.
Access the Spanish version here.
