{"id":622,"date":"2020-01-07T16:14:49","date_gmt":"2020-01-07T16:14:49","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=622"},"modified":"2025-06-09T16:26:43","modified_gmt":"2025-06-09T16:26:43","slug":"notas-sobre-la-concepcion-normativa-de-la-culpabilidad-y-su-aplicacion-al-derecho-penal-tributario","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2020\/01\/07\/notas-sobre-la-concepcion-normativa-de-la-culpabilidad-y-su-aplicacion-al-derecho-penal-tributario\/","title":{"rendered":"Notas sobre la concepci\u00f3n normativa de la Culpabilidad y su aplicaci\u00f3n al Derecho Penal Tributario"},"content":{"rendered":"<p>Temas de Derecho Penal Econ\u00f3mico: Homenaje al Dr. Alberto Arteaga S\u00e1nchez\u00a0 | Instituto de Ciencias Penales de la Universidad Central de Venezuela, 2006<\/p>\n<p>El art\u00edculo analiza el alcance de la concepci\u00f3n normativa de la culpabilidad, desarrollada en Venezuela por el Prof. Dr. Alberto Arteaga S\u00e1nchez a partir de los desarrollos del Prof. Reinhardt Frank, y pretende determinar: (i) su aplicabilidad o no a las infracciones tributarias de \u00edndole \u00abadministrativa\u00bb; y (ii) las consecuencias pr\u00e1cticas que su aceptaci\u00f3n plena suponen en la interpretaci\u00f3n y aplicaci\u00f3n del Derecho sancionador tributario venezolano.<\/p>\n<p>El texto es un antecedente directo de la tesis doctoral del autor, publicada en 2018 por Thomson Reuters M\u00e9xico bajo el t\u00edtulo \u00abCulpabilidad, Infracciones Tributarias y Delitos Fiscales\u00bb.<\/p>\n<a href='https:\/\/mega.nz\/file\/Kd8ShBbQ#gPoPFAR-hf6lAsOLF8wOItcoJzrlYw6u2fkq9ExIS30' class='small-button smallblack' target=\"_blank\">Download<\/a>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_622\" class=\"pvc_stats all  \" data-element-id=\"622\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/weffe.net\/web\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Temas de Derecho Penal Econ\u00f3mico: Homenaje al Dr. Alberto Arteaga S\u00e1nchez\u00a0 | Instituto de Ciencias Penales de la Universidad Central de Venezuela, 2006 El art\u00edculo analiza el alcance de la concepci\u00f3n normativa de la culpabilidad, desarrollada en Venezuela por el Prof. Dr. Alberto Arteaga S\u00e1nchez a partir de los desarrollos del Prof. Reinhardt Frank, y [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_622\" class=\"pvc_stats all  \" data-element-id=\"622\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/weffe.net\/web\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":2,"featured_media":623,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"footnotes":""},"categories":[12],"tags":[550,544,552,40,542,36,38,94,32,548,546,113,115],"class_list":["post-622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos","tag-alberto-arteaga-sanchez","tag-concepcion-normativa","tag-criminal-tax-law-es","tag-culpabilidad","tag-culpability","tag-derecho-financiero-y-tributario","tag-derecho-penal-tributario","tag-derecho-tributario","tag-impuestos-y-derecho-tributario","tag-mens-rea","tag-normative-culpability","tag-tax-law","tag-taxation"],"a3_pvc":{"activated":true,"total_views":20,"today_views":1},"_links":{"self":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/622","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/comments?post=622"}],"version-history":[{"count":2,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/622\/revisions"}],"predecessor-version":[{"id":953,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/posts\/622\/revisions\/953"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media\/623"}],"wp:attachment":[{"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/media?parent=622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/categories?post=622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/weffe.net\/web\/wp-json\/wp\/v2\/tags?post=622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}