The crime against the Public Treasury: the participation of the tax advisor

Abstract

The tax advisor collaborates with the Administration so that taxes are promptly entered into the corresponding Public Treasury, allowing taxpayers to fulfill their tax obligations, but far from extolling their social function, they assume a whole series of civil, administrative, tax and
criminal responsibilities, aggravated by tax rules that are difficult to understand and susceptible to various interpretations. The professional secrecy of the tax advisor should not be restricted, especially when they are the most interested in fighting tax fraud, but given the possibility of participating in the commission of a crime against the Public Treasury, they will be greatly reduced their freedom of advice.