El delito de fraude de prestaciones del sistema de la Seguridad Social (art. 307 ter CP)
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2024
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19/07/2023
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Universidad Complutense de Madrid
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Constituye éste un tema sobre en el que la actualidad no existe una amplia bibliografía, ni ha sido objeto directo de estudio en un análisis monográfico por parte dela doctrina penal española, a excepción de algún trabajo en revistas especializadas u obras colectivas. Durante años la doctrina científica ha centrado su atención en los delitos contrala Hacienda Pública y sobre la figura delictiva que tutela la vía de ingreso de la Seguridad Social (art. 307 CP), obviando un análisis exhaustivo del injusto que tutela la vía del gasto (art. 307 ter CP) sobre el que se limitaban a realizar afirmaciones generales en analogía a lo dispuesto para el delito de fraude de subvenciones o de estafa, o simplemente omitían el injusto en manuales y tratados. Sin embargo, a pesar de algunas similitudes entre ellos, no son delitos automáticamente comparables, pues nos encontramos ante un delito con conexiones con normativas en materia de Seguridad Social, lo que obliga a investigar esa rama del Ordenamiento Jurídico para poder analizar con exactitud el referido precepto...
There is very little bibliography about this topic and it has not been studied directly in a monographic analysis by Spanish criminal doctrine, with the exception of some studies in specialised journals or collective works. For many years, scientific doctrine has been focused on crimes against the Treasury and the criminal classification of the offence that safeguards the Social Security System revenue channel (Art. 307 of the Criminal Code), without entering into an exhaustive analysis of the unlawful act that safeguards the expenditure channel (Art. 307 Ter of the Criminal Code), but merely issues general statements in analogy to the provisions regarding the crime of subsidy fraud ormis appropriation, or simply omitting the unlawful act in handbooks and agreements. Nonetheless, despite certain similarities between them, they are not automatically comparable crimes, since such crimes are related to Social Security System regulations, therefore making it necessary to investigate that branch of the legal system in order to accurately study the referred concept...
There is very little bibliography about this topic and it has not been studied directly in a monographic analysis by Spanish criminal doctrine, with the exception of some studies in specialised journals or collective works. For many years, scientific doctrine has been focused on crimes against the Treasury and the criminal classification of the offence that safeguards the Social Security System revenue channel (Art. 307 of the Criminal Code), without entering into an exhaustive analysis of the unlawful act that safeguards the expenditure channel (Art. 307 Ter of the Criminal Code), but merely issues general statements in analogy to the provisions regarding the crime of subsidy fraud ormis appropriation, or simply omitting the unlawful act in handbooks and agreements. Nonetheless, despite certain similarities between them, they are not automatically comparable crimes, since such crimes are related to Social Security System regulations, therefore making it necessary to investigate that branch of the legal system in order to accurately study the referred concept...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, leída el 19/07/2023