YÉVENES, F., 2011 La Factura Falsa A Propósito Del Delito Tributario PDF

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1
Citada por Oldam y Holland en un trabajo presentado en la asamblea del CIAT (Centro Interamericano de
Administraciones Tributarias) de 1971 en Brasil.
2
Fuentealba, Sonia y Jorge Marshall. "Polticas de Reduccin de la Evasin Tributaria: la experiencia chilena,
1976-1986". CEPAL/PNUD. Serie Poltica Fiscal. Santiago de Chile. 1990. p. 13.

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3
Arellano, J.P. y M. Marfn. "25 aos de poltica fiscal en Chile". Coleccin Estudios CIEPLAN, N 21,
1987.

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Fontaine, Bernardo. "Sobre la Ley de Impuesto a la Renta". Estudios Pblicos, N 34, Otoo 1989. p. 111.

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Fuentealba y Marshall. op. cit. pp. 22 y 23.
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Vallejos Castro, Eduardo. "La Prueba en el Delito Tributario". Editorial Jurdico-Tributaria S.A., 1988, p.
34.
11

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7
Mensaje de S.E. el Presidente de la Repblica con el que se inicia un Proyecto de Ley que establece Normas
Legales para Combatir la Evasin Tributaria. Santiago, 24 de agosto de 2000.
(http://www.sii.cl/pagina/actualizada/noticias/0829not10001, 29 de Agosto de 2000)
12

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9
Artculo 1 Cdigo Penal chileno.

Cury: Derecho Penal Parte General, Tomo I, Segunda edicin actualizada, Editorial Jurdica de Chile,
Santiago, 1992, pgina 235 y Labatut: Derecho Penal, Tomo I, Novena edicin, Editorial Jurdica de Chile,
Santiago, 1992, pgina 77.
11
Artculo 19 N 3 de la Constitucin Poltica de Chile.
10
35
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12
Cury: Derecho Penal Parte General, Tomo I, Segunda edicin actualizada, Editorial Jurdica de Chile,
Santiago, 1992, pgina 235 y Labatut: Derecho Penal, Tomo I, Novena edicin, Editorial Jurdica de Chile,
Santiago, 1992, pgina 77.
36

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13
Welzel: Derecho Penal Alemn Parte General, 11 Edicin, Santiago, 1970, I, I, pgina 53, citado por Cury:
Derecho Penal Parte General, Tomo I, Segunda edicin actualizada, Editorial Jurdica de Chile, Santiago,
1992, pgina 246.
14
Etcheberry: Derecho Penal Parte General, Tomo I, Tercera Edicin, Editorial Jurdica de Chile, Santiago,
1998, pgina 200.
37
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15
Bustos, Flisfisch y Politoff, Omisin de socorro y homicidio por omisin, en R.C.P., tomo XXV, N3,
1966, III, pgina 171, citado por Cury: Derecho Penal Parte General, Tomo II, Segunda Edicin, Editorial
Jurdica de Chile, Santiago, 1992, pgina 295.
16
Cury: Derecho Penal Parte General, Tomo II, Segunda Edicin, Editorial Jurdica de Chile, Santiago, 1992,
pginas 294 y 295.
17
Cury: Derecho Penal Parte General, Tomo II, Segunda Edicin , Editorial Jurdica de Chile, Santiago, 1992,
pgina 299.
38

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18
Dumay: El Delito Tributario, Ediciones Samver, Concepcin, pgina 173.

Vallejos: La Prueba en el Delito Tributario, Editorial Jurdico-Tributaria, 1988, pgina 319 y 320.
20
Massone, Principios de Derecho Tributario, Segunda Edicin, Edeval, Valparaso, 1979, pgina 311.
19
39

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21
Etcheberry: Derecho Penal, Parte General, Tomo I, Tercera Edicin, Editorial Jurdica de Chile, Santiago,
1998, pginas 211 y 212.
22
Cury: Derecho Penal, Parte General, Tomo I, Segunda edicin, Editorial Jurdica de Chile, Santiago, 1992,
pgina 268.
23
Mayer: Der Allgemeine Teil des Deuschen Strafrechts, Lehrbuch, Heidelberg, 1915, pgina 13, n 29, citado
por Etcheberry: Derecho Penal, Parte General, Tomo I, Tercera Edicin, Editorial Jurdica de Chile, Santiago,
1998, pgina 212.
40

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24
Labatut: Derecho Penal, Tomo I, novena edicin, Editorial Jurdica de Chile, Santiago, 1992, pgina 92.
Cury: Derecho Penal Parte General, Tomo I, Segunda edicin, Editorial Jurdica de Chile, Santiago, 1992,
pgina 356.
26
Dumay: El Delito Tributario, Ediciones Samver, Concepcin, pgina 87.
27
Vallejos: La Prueba en el Delito Tributario, Editorial Jurdico-Tributaria, 1988, pgina 325.
28
Garca Belsunce: Derecho Tributario Penal, Ediciones Depalma, Buenos Aires, 1985, pgina 301.
25
42
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29
Kogan y Figueroa: El Delito Tributario en la Legislacin y en la Jurisprudencia, Santiago, pgina 32.

Jimnez de Asa: Tratado de Derecho Penal, Tomo IV, Segunda Edicin, Editorial Losada, Buenos Aires,
1961, pgina 26.
31
Kogan y Figueroa: El Delito Tributario en la Legislacin y en la Jurisprudencia, Santiago, pgina 32.
32
Citado por Jimnez de Asa: Tratado de Derecho Penal, Tomo IV, Segunda Edicin, Editorial Losada,
Buenos Aires, 1961, pgina 278.
30
43

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33
Kogan y Figueroa: El Delito Tributario en la Legislacin y en la Jurisprudencia, Santiago, pginas 33 y 34.
44

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34
Dumay: El Delito Tributario, Ediciones Samver, Concepcin, pginas 88 y 89.

Goldschmidt, La concepcin normativa de la culpabilidad, cit. II, 1, pgina 41. As tambin, Jescheck, 39,
IV, 3, 283, citados por Cury: Derecho Penal Parte General Tomo II, segunda edicin, Editorial Jurdica de
Chile, Santiago, 1992, pgina 32.
35
45
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36
Welzel, Nuevo sistema, V, II, pginas 81 y 82, citado por Cury: Derecho Penal Parte General Tomo II,
segunda edicin, Editorial Jurdica de Chile, Santiago, 1992, pgina 32.
37
Etcheberry: Derecho Penal Parte General, Tomo I, Tercera edicin, Editorial Jurdica de Chile, Santiago,
1998, pgina 277.
38
Manual del Servicio de Impuestos Internos, Volumen V, Prrafo 5721.02.
46
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39
Giuseppe Spinelli y Angelo Dus, citados por Massone: Principios de Derecho Tributario, Edeval, Segunda
Edicin, Valparaso, 1979, pgina 301.
40
Garca Belsunce: Derecho Tributario Penal, Editorial Depalma, Buenos Aires, 1985, pgina 65.
41
Garca Belsunce: Derecho Tributario Penal, Editorial Depalma, Buenos Aires, 1985, pginas 3 y ss.
48

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BDAEB8D<74778>EF47AK8@8>78D86;AB8@4>6A?b@EA@>AE78D86;AE@4FGD4>8EKEA6<4>8E78
42
Jarach: Las multas fiscales y la teora del Derecho Penal Administrativo, Revista Jurdica de Crdoba,
enero-marzo 1947, pgina 146 y ss., citado por Garca Belsunce: Derecho Tributario Penal, Editorial
Depalma, Buenos Aires, 1985, pgina 12.
43
Garca Belsunce: Derecho Tributario Penal, Editorial Depalma, Buenos Aires, 1985, pgina 6.
44
Jimnez de Asa: Tratado de Derecho Penal, Tercera Edicin, 1967, Tomo I, pgina 38.
45
Garca Belsunce: Derecho Tributario Penal, Editorial Depalma, Buenos Aires, 1985, pginas 57 y ss.
46
Citado por Garca Belsunce: Derecho Tributario Penal, Editorial Depalma, Buenos Aires, 1985, pgina 15
47
Garca Belsunce: Derecho Tributario Penal, Editorial Depalma, Buenos Aires, 1985, pgina 48 y 49.
49

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48
Citado por Garca Belsunce: Derecho Tributario Penal, Editorial Depalma, Buenos Aires, 1985, pgina 27.
50
49
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53
Vallejos: La Prueba en el Delito Tributario, Editorial Jurdico-Tributaria, 1988, pgina 83.

Massone: Principios de Derecho Tributario, Edeval, Segunda Edicin, Valparaso, 1979, pgina 310.
55
Dumay: El Delito Tributario, Ediciones Samver, , Concepcin, pgina 65.
54
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57
Los requisitos detallados, bajo los Ns. 1), 2), 3) y 4) corresponden a los indicados en el Manual del
Servicio de Impuestos Internos, Volumen N 5. Prrafo 5730.12.
57

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58
Manual del Servicio de Impuestos Internos Volumen N 5. Prrafo 5730.12.
58

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Requisitos contenidos en los nmeros 1) y 2), segn Manual del Servicio de Impuestos Internos, Volumen
V. Prrafo 5730.12.
59

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61
Manual del Servicio de Impuestos Internos, Vol.V, prrafo 5730.12

www.rae.es, Adulterar o corromper algo, como la moneda, la escritura, la doctrina o el pensamiento.
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62
Manual del Servicio de Impuestos Internos, Volumen 5. Prrafo 5730.12.
61

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Jimnez de Asa: Tratado de Derecho Penal, Tomo II, Segunda Edicin, Editorial Losada, Buenos Aires,
1950, pgina 349.
64
Etcheberry: Derecho Penal, Tomo I, Tercera Edicin, Editorial Jurdica de Chile, Santiago, 1998, pgina
83.
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Cury: Derecho Penal, Tomo I, Segunda Edicin, Editorial Jurdica de Chile, Santiago, 1992, pgina 151.
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66
Evans: Los Derechos Constitucionales, Tomo II, Editorial Jurdica de Chile, Santiago, 1986, pgina 33.
63

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67
Manual del Servicio de Impuestos Internos, Volumen V, Prrafo 5730.11
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68
Manual del Servicio de Impuestos Internos, Volumen 5, Prrafo 5733.

Artculo 1.- Introdcense las siguientes modificaciones en el Cdigo Tributario, contenido en el decreto
ley N 830, de 1974.
69
67

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70
El proyecto original contemplaba tambin como verbo rector tener, concepto que fue eliminado del texto
definitivo, porque, a juicio de los legisladores, habra podido afectar a muchos comerciantes que reciben esos
documentos y carecen de los elementos de juicio necesarios para comprobar su falsedad o autenticidad.
69
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71
Texto del Departamento de Capacitacin S.I.I. Nuevos Delitos Tributarios y procedimiento de Facturas
Falsas pp.50.
70

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Art. 97. Las siguientes infracciones a las disposiciones tributarias sern sancionadas en la forma que a continuacin se indica:
N 4 Si, como medio para cometer los delitos previstos en los incisos anteriores, se hubiere hecho uso malicioso de facturas u otros
documentos falsos, fraudulentos o adulterados, se aplicar la pena mayor asignada al delito ms grave.
El que maliciosamente confeccione, venda o facilite, a cualquier ttulo, guas de despacho, facturas, notas de dbito, notas de crdito o
boletas, falsas, con o sin timbre del Servicio, con el objeto de cometer o posibilitar la comisin de los delitos descritos en este nmero,
ser sancionado con la pena de presidio menor en sus grados medio a mximo y con una multa de hasta 40 unidades tributarias anuales.
81

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Decreto Ley 830 Cdigo Tributario.

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Fuentealba y Marshall. op. cit. pp. 22 y 23.

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