Social security fraud by tax avoidance in judicial doctrine.

Abstract

The main role of judicial doctrine in the interpretation of criminal provisions becomes especially relevant after the many legislative reforms applied to the Spanish Criminal Code in recent years. The social security fraud, modified by the Organic Law 7/2012, is a good example of this fact. This research analyses one of the latest judgments of the Supreme Court about Article 307, which is particularly important as, apart from analysing matters such as actus reus or person responsible, it goes deeply into the matter of criminal law applicable in the event of fraud committed before and after the reform.