The participation of the tax advisor in the crime of tax fraud

Abstract

This article analyzes the delimitation between a lawful exercise of the professional activity of a tax advisor and the criminal liability based on his or her participation in the tax fraud offence committed by his or her client, the tax debtor. The main focus is laid on the so called “neutral” conducts, whose legal effect must be taken into account as an objective definitional element of the crime. This work deals with the treatment of this issue by the legal scholarship and the jurisprudence.