The objetive aspect of criminal liability of top executives for tax crimes, according to chilean law

Abstract

The article provides a systematic interpretation of the rules governing the responsibility of top executives for tax crimes in Chile. In this regard it is proposed: I) That the rule of Article 58 of the Criminal Procedural Code establishes the basic principle of intervention in the event; II) That Article 33 of Law 18,045 and 155 of Law 18,046 establishes, in the case of corporations, only a permissive presumption of that intervention; and III) That Article 99 of the Tax Code limits the liability of those involved only to those who had to meet the tax obligation whose violation is a criminal offense.