Responsabilidad del asesor fiscal en el fraude fiscal

Abstract

The general purpose of this Final Project for my Law Degree, is to establish the legal framework of reference in which there are defined all responsibilities associated with the exercise of the profession of tax advisers. For which, we will begin with an introduction in which, we address the issues regarding the definition of tax adviser, and the challenges that cause the implementation, and further development, of that kind of professional activities. Then we describe, in a brief way, the economic sector of tax advisors. We will analyze the tax liability of the tax advisor, and criminal responsibility of tax advisor derived of tax fraud. Finally, we will analyze the current Money Laundering legislation, and its impact on the professional development of tax advisor, with particular emphasis on questions, or problems, that have been directly originated by the new regulation on this question, and will make some general conclusions.