Análisis de la evolución en materia penal tributaria y su aplicabilidad en Colombia Ley 1819 de 2016 y Ley 2010 del 2019.

Abstract

According to reform 1819 of 2016, article 339 in Colombia, the legal system in criminal matters and in relation to the tax field was transformed through the crime enshrined in law 599 of 2000 title XV of crimes against public administration, omission of the withholding or collecting agent and through the same reform established the crime of omission of assets or inclusion of nonexistent liabilities, consequently an important link has been created in the relationship of criminal law with tax law, with this significant resulting novelty start a jurisprudential analysis together with the normative antecedents that will allow us to make a deep description of the socio-legal impact that arises from the enactment of this law.