{"id":3465,"date":"2014-03-31T17:20:09","date_gmt":"2014-03-31T17:20:09","guid":{"rendered":"http:\/\/www.estudiolopetegui.com.ar\/tentativa-de-evasion-fiscal-legislacion-doctrina-y-jurisprudencia\/"},"modified":"2014-03-31T17:20:09","modified_gmt":"2014-03-31T17:20:09","slug":"tentativa-de-evasion-fiscal-legislacion-doctrina-y-jurisprudencia","status":"publish","type":"post","link":"https:\/\/www.estudiolopetegui.com.ar\/en\/tentativa-de-evasion-fiscal-legislacion-doctrina-y-jurisprudencia\/","title":{"rendered":"Tentativa de Evasi\u00f3n Fiscal: Legislaci\u00f3n, Doctrina y Jurisprudencia"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; width=&#8221;2\/3&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<h3>Publicada en el Peri\u00f3dico Econ\u00f3mico Tributario (PET) Nro. 535 de La Ley el Lunes 31 de Marzo de 2014.<\/h3>\n[\/vc_column_text][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;40&#8243;][vc_column_text]Publicada en el Peri\u00f3dico Econ\u00f3mico Tributario (PET) Nro. 535 de La Ley el Lunes 31 de Marzo de 2014.<br \/>\nLa publicaci\u00f3n analiza el instituto de la tentativa aplicado al delito de evasi\u00f3n fiscal previsto en el art\u00edculo 1 y 2 de la actual Ley Penal Tributaria. Se repasan la legislaci\u00f3n vigente, la opini\u00f3n de la doctrina especialista y los fallos de los tribunales argentinos en el intento de dar respuesta al siguiente interrogante: \u201cEs admisible, en Argentina, la comisi\u00f3n en grado de tentativa del delito de evasi\u00f3n tributaria?\u201d[\/vc_column_text][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;40&#8243;][vc_column_text]<a class=\"nectar-button n-sc-button medium accent-color has-icon regular-button\"  href=\"http:\/\/www.estudiolopetegui.com.ar\/wp-content\/uploads\/2014\/06\/Periodico-Economico-Tributario-Tentativa-Evasion-Fiscal-PET-535.pdf\" data-color-override=\"false\" data-hover-color-override=\"false\" data-hover-text-color-override=\"#fff\"><span>Ver Art\u00edculo en Formato PDF<\/span><i class=\"icon-book\"><\/i><\/a>[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;padding-2-percent&#8221; column_padding_position=&#8221;all&#8221; background_color=&#8221;#000000&#8243; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; width=&#8221;1\/3&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][image_with_animation image_url=&#8221;2667&#8243; alignment=&#8221;center&#8221; animation=&#8221;Fade In&#8221; box_shadow=&#8221;none&#8221; max_width=&#8221;100%&#8221;][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;40&#8243;][vc_column_text]\n<h3 style=\"color: #fff;\">Robertino D. Lopetegui<\/h3>\n[\/vc_column_text][vc_column_text]\n<h5 style=\"color: #fff;\">Abogado (UBA). Contador (UADE). Especialista en tributaci\u00f3n y derecho penal econ\u00f3mico.<\/h5>\n[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>La publicaci\u00f3n analiza el instituto de la tentativa aplicado al delito de evasi\u00f3n fiscal previsto en el art\u00edculo 1 y 2 de la actual Ley Penal Tributaria&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65],"tags":[70,71,72],"class_list":{"0":"post-3465","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-publications","7":"tag-evasion-fiscal-en","8":"tag-ley-penal-tributaria-en","9":"tag-periodico-economico-tributario-en"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tentativa de Evasi\u00f3n Fiscal: Legislaci\u00f3n, Doctrina y Jurisprudencia - Dual practice accounting and law firm - Estudio Lopetegui y Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.estudiolopetegui.com.ar\/en\/tentativa-de-evasion-fiscal-legislacion-doctrina-y-jurisprudencia\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tentativa de Evasi\u00f3n Fiscal: Legislaci\u00f3n, Doctrina y Jurisprudencia - Dual practice accounting and law firm - Estudio Lopetegui y Asociados\" \/>\n<meta property=\"og:description\" content=\"La publicaci\u00f3n analiza el instituto de la tentativa aplicado al delito de evasi\u00f3n fiscal previsto en el art\u00edculo 1 y 2 de la actual Ley Penal Tributaria...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.estudiolopetegui.com.ar\/en\/tentativa-de-evasion-fiscal-legislacion-doctrina-y-jurisprudencia\/\" \/>\n<meta property=\"og:site_name\" content=\"Dual practice accounting and law firm - 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