We commemorate the bicentenary of the first Spanish Penal Code of 1822, of the real life discussed, and with it the regulation: "Of those who refuse the State the services they owe it". Exegesis of the embryo of the crimes against the public treasury.

Authors

DOI:

https://doi.org/10.54571/ajee.571

Keywords:

Law, regulation, crime, treasury, administration, Criminal Code, codification, bicentennial

Abstract

The object of analysis is the incipient regulation of the crime of those who refuse the state the services owed to it, including it in the Penal Code of 1822. To carry it out, the circumstances that cause this regulation are considered, analyzing the impact in the context of its time. Trying to optimize the collection to cover the need to obtain the necessary funds from the public administration of the time. Spain underwent a profound political transformation that made possible the modernization of our country, its entry into the contemporary world. During this century, Spain went from an absolutist monarchy, with no freedoms, to a parliamentary and liberal regime. The change of regime was not simple but constituted a long process of promulgation and annulment of constitutional texts, conspiracies, military pronunciamientos, with frequent armed confrontations between supporters of different ideas.

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Author Biography

Ramón Bonell Colmenero, Universidad Complutense

Doctor of Laws from the Complutense University of Madrid and Professor of Financial and Tax Laws. He completed his postgraduate studies at Wharton and at the London School of Economics.

He belongs to the Department of Business, Financial and Tax Laws of the Complutense University of Madrid. He is an Associate Professor of Financial and Tax Laws and Qualified Expert in the field of related operations and transfer pricing. Associate Professor in several universities, Visiting Professor of the Universidad del Salvador in Buenos Aires, Universidad Nacional de Rosario in Argentina, Visiting Professor of MGIMO of Moscow, Visiting Professor of the Yokohama City University in Japan, of the Western Sydney International, of ISEM in Nice, of the Faculty of Law of Riga in Latvia, of the University of Ljubljana in Slovenia and of the Athens Institute for Education and Research.

In 2011 he obtained the ‘Universia’ scholarship for a stay at The Lauder Institute in Wharton and in 2016 a postdoctoral fellowship at the London School of Economics.

His scope of work as an expert lawyer includes being a financial and tax advisor, a specialist in documentation duties in terms of transfer pricing -related operations- tax planning in Family Businesses and its protocols.

Expert in Business Intelligence, in Business information Systems. Fostering the development and recognition of the company in the economy, the development of the idea of responsibility, ethics and values of the company, making an ideal fiscal planning, ending aggressive tax planning, the company informs, documenting its operations and the fiscal authority does not sanction as long as the documentation duties are complied with. Member of the Association of Certified Fraud Examiners (ACFE), Member National Business Education Association, and Academy of Legal Studies in Business

Among his awards include grants received from the Rafael del Pino Foundation, Santander Universities, and the Erasmus scholarships of the European Union in diverse occasions as a researcher and professor teacher.

References

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Published

2023-02-13

How to Cite

Bonell Colmenero, R. (2023). We commemorate the bicentenary of the first Spanish Penal Code of 1822, of the real life discussed, and with it the regulation: "Of those who refuse the State the services they owe it". Exegesis of the embryo of the crimes against the public treasury. Anuario Jurídico Y Económico Escurialense, (56). https://doi.org/10.54571/ajee.571

Issue

Section

DERECHO