Siendo tan tenue la línea que divide al dolo eventual de la imprudencia consciente, es necesario contar con unpanorama claro para distinguirlos, ya que ello puede cambiar un determinado tratmiento penal por uno muy distinto. Ello es brindado por la autora mediante una exposición sobre las teorías del dolo eventual y de sus respectivas críticas. Asimismo, el artículo tiene el valor agregado de sacar de la abstracción los distintos conceptos que aborda, con ejemplos y cuadros didácticos que buscan que el lector pueda  disipar las dudas sobre el tema.

No presenta resumen

No contiene resumen

In this paper, the author analyzes the alleged consent, stating their stance against it and proposing, instead, the alleged will, considering that the last is right for describe the legal fiction used to recreate the moment in which the legal holder knows the fact and have the possibility of providing consent to excute the ‘ilicit’ action. In this line, the author reviewed the theories that explain the legal nature of the alleged will, rejecting it as a noncriminal behavior and considering it an autonomous underlying justification. Also, the author describes the requirements of this alleged will, differentiating it from other situations as subrogation. Finally, the author makes a review of the two categories where the alleged will occurs: performances in foreign interest and actions on self-interest.

El artículo no presenta resumen.

El artículo no presenta resumen.

In this paper, the author analyzes the alleged consent, stating their stance against it and proposing, instead, the alleged will, considering that the last is right for describe the legal fiction used to recreate the moment in which the legal holder knows the fact and have the possibility of providing consent to excute the ‘ilicit’ action. In this line, the author reviewed the theories that explain the legal nature of the alleged will, rejecting it as a noncriminal behavior and considering it an autonomous underlying justification. Also, the author describes the requirements of this alleged will, differentiating it from other situations as subrogation. Finally, the author makes a review of the two categories where the alleged will occurs: performances in foreign interest and actions on self-interest.

El presente artículo tiene por objeto el análisis del delito penal contable regulado en la Ley penal tributaria. Paraello, la autora pone énfasis en la determinación del bien jurídico protegido por la norma penal. Asimismo, a la luz de la discusión sobre la naturaleza del delito, de lesión, de peligro concreto o abstracto, nos presenta las posturas de importantes juristas españoles que forman parte del debate doctrinal, debido a la similitud de regulación entre la legislación peruana y española respecto al delito contable.Conozca un poco más sobre el delito contable, modalidad penal que involucra una convergencia entre los principios tributarios y penales, y sobre la interpretación de la norma penal más acorde con los principios del derecho.

El artículo no presenta resumen.

El artículo no presenta resumen.

In this paper, the author analyzes the alleged consent, stating their stance against it and proposing, instead, the alleged will, considering that the last is right for describe the legal fiction used to recreate the moment in which the legal holder knows the fact and have the possibility of providing consent to excute the ‘ilicit’ action. In this line, the author reviewed the theories that explain the legal nature of the alleged will, rejecting it as a noncriminal behavior and considering it an autonomous underlying justification. Also, the author describes the requirements of this alleged will, differentiating it from other situations as subrogation. Finally, the author makes a review of the two categories where the alleged will occurs: performances in foreign interest and actions on self-interest.