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Delito de la Concusión, Cobro Ilegal de Impuestos en México: Crime of Concusion, Extortion to Collect Taxes Under Color of Official Right in Mexico

Delito de la Concusión, Cobro Ilegal de Impuestos en México: Crime of Concusion, Extortion to Collect Taxes Under Color of Official Right in Mexico

          
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About the Book

Han transcurrido poco más de 18 años desde que fue publicada la primera edición de este libro en abril del 2001, la segunda edición surgió en junio del 2004, ambas bajo el formato tradicional de libro y con la misma casa editorial con la que poco después dejé de colaborar. En ese intervalo de tiempo y cuando me lo permitió el ejercicio de la profesión, retomé la escritura para esbozar algunas líneas sobre otros temas relacionados con el Derecho Penal Corporativo, que afortunadamente también fueron publicados y difundidos en México o en el extranjero.Como consecuencia de la evolución tecnológica y globalización -de las que no estoy exento- doy a conocer la actualización 2019 de esta obra en formato electrónico o eBook con el título modificado de "El Delito de la Concusión, Cobro Ilegal de Impuestos, en México" o por su equivalente en inglés "Crime of Concusion, Extortion to Collect Taxes Under Color of Official Right, in Mexico". Para ello, incluyo fuentes adicionales en el capítulo de Derecho Comparado Internacional como son las legislaciones penales de Francia, Colombia y Brasil. También incorporo las fuentes del Common Law aplicables en los Estados Unidos de América y en el Reino Unido (USA y UK por sus siglas en inglés), respectivamente, relacionadas al tema de corrupción de servidores públicos y me enfoco en la doctrina de "Extortion Under Color of Official Right" que si bien es cierto no aborda en lo particular el tema de la concusión, como figura legal equivalente si sanciona en lo general la responsabilidad penal en que incurren los servidores públicos en el desviado desempeño de sus funciones, al solicitar o exigir de manera ilegal, bienes o conceptos (entendidos en su acepción más general y que son examinados casuísticamente por tribunales competentes) a los que no tienen derecho o el afectado no está obligado a pagarlos. Aclaro de antemano que utilicé esta última doctrina por ser en mi opinión el molde legal equiparable para poder explicar -al menos en el plano teórico- al empresario, cliente o colega extranjero con sistema del Common Law, el delito de la concusión o exacción ilegal existente en la ley penal mexicana.Es curioso pero como lo sostuve desde el año 2001 -salvo error u omisión involuntarias de mi parte- al 31 de marzo del 2019 en estricto sentido en México no existe registro de una sola jurisprudencia por reiteración o por contradicción de tesis sobre el delito de la concusión o exacción ilegal, en archivos documentales, informáticos o complementarios del Semanario Judicial de la Federación o de la H. Suprema Corte de Justicia de la Nación, que como criterios ilustrativos, aborden o al menos hagan referencia a los antecedentes histórico-legislativos existentes en México o del extranjero que en su momento influenciaron nuestra ley penal.Espero que la actualización de esta obra aporte al lector un conocimiento vigente, integral -con Doctrina, Ley y Jurisprudencia- y en la medida de lo posible globalizado, al haber depurado los apartados de Derecho Comparado Interestatal e Internacional, así como de casos prácticos de los que existe registro o noticia sobre una figura legal de la que hasta el día de hoy poco se ha investigado.


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Product Details
  • ISBN-13: 9781092203487
  • Publisher: Amazon Digital Services LLC - KDP Print US
  • Publisher Imprint: Independently Published
  • Height: 229 mm
  • No of Pages: 126
  • Spine Width: 8 mm
  • Weight: 195 gr
  • ISBN-10: 1092203486
  • Publisher Date: 10 Apr 2019
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Sub Title: Crime of Concusion, Extortion to Collect Taxes Under Color of Official Right in Mexico
  • Width: 152 mm


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