Algunas consideraciones en torno a la responsabilidad de los asesores fiscales en el blanqueo de capitales

Abstract

In this work we analyse the eventual responsibility of tax attorneys in the money laundering from a double perspective. On the one hand, the possibility of their criminal liability according to the current regulation in article 301 of the Criminal Code. On the other hand, we examine the consequences for them in case they don’t observe the preventive measures established by the law 10/2010. Besides, we comment on the above-mentioned measures some specific aspects of such measures.