Fraude fiscal, blanqueo y la utilización de la prueba obtenida ilícitamente en el extranjero
Autor:
de Juan-García, Alvaro
Fecha:
07/12/2022Palabra clave:
Tipo de Ítem:
masterThesis![Open Access Open Access](/themes/Mirage2/images/reunir/openaccess.png)
Resumen:
En 2009, un empleado de la banca extranjera HSBC es perseguido por haber sustraído ilícitamente los datos bancarios de sus clientes, al tiempo que dicha información reservada es utilizada por los diferentes Estados para iniciar procedimientos tributarios y, eventualmente, judicializar sus pretensiones por vía penal, resultando el contenido de los precitados ficheros en condenas por delito fiscal y blanqueo de capitales, entre otros. El tratamiento de estos datos en sede procesal para determinar su eficacia probatoria -pese a haber sido recabados por medios antijurídicos- se conoce como la doctrina Falciani, que supone un matiz -o complemento- a la teoría de la prueba ilícita. El presente estudio aborda la doctrina Falciani a la luz de la revisión de la naturaleza jurídica de las principales categorías dogmáticas que intervienen en su conformación, y llega a la conclusión de que la jurisprudencia ha venido limitando injustificadamente el imperativo constitucional de exclusión probatoria.
Descripción:
In 2009, an employee from the HSBC bank system was prosecuted for illegally stealing personal economic data from its customers, while that private information is used to initiate numerous procedures for tax evasion, in both administrative and criminal fields, leading to prison sentences for tax crimes and money laundering, amongst other crimes. The procedural treatment of this data to determine its usability -eventhough it has been obtained by illegal means- is known as the ‘’Falciani doctrine’’, that poses as an exception -or complement- to the theory of the exclusionary rule. The paper examines the issue by reviewing the legal nature of the main legal figures involved, including the internationality element, and comes to the conclusion that the jurisprudence has been unjustifiably limiting the constitutional obligation that is the exclusionary rule.
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