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Those who, for the purpose of not paying taxes and taxes on revenues or VAT, are not sanctioned for one to three years, but do not provide one of the annual declarations concerning taxes, if they are obliged to do so. unpaid tax is greater, considering every single tax, to thirty thousand $.

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For the purpose of the prescription of paragraph 1, the declaration made within ninety days from the expiry date or not signed or not filled in on a document appropriate to the example indicated is not considered to have been avoided.

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Injury, in national criminal law, is the alleged crime and regulated by art. 594 of the penal code according to which:

Anyone who outrages the dignity or esteem of an individual present is sanctioned with imprisonment for up to six months or with a fine of up to 516 $. The same punishment is applied to those who perform this gesture through means of telegraphic communication or by telephone, or with documents or graphic representations, concerning the outraged individual.

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The punishment is imprisonment up to one year or a fine up to 1.032 $, if the injustice consists in the recognition of a specific action.

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The punishments are greater in the case in which the injury is performed in the presence of several individuals. »

The concrete case is included in the category of crimes against decorum, a set of offenses listed in Chapter II of the national penal code (articles 594-599) for the overall property of insulting by intervening on the social status of the injured individual.

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The characteristic behavior of the crime of insult, outlined by the first paragraph of the provision, consists in the outrage to the dignity or esteem of an individual present. There are therefore two prerogatives for the identification of the injustice of Ingiuria: the outrage to the dignity or esteem and the presence of the injured individual.

This aforementioned factor is also the element of difference with the following crime of defamation.

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Defamation is the legitimate expression that indicates a type of communication that causes offense to the dignity of an individual or an institutional body. In almost every legislation there is no defamation if what is stated is not groundless and it is the duty of the prosecutor to prove this groundlessness.

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In other jurisdictions, such as ours, this is not required and only for very circumscribed cases is, on the contrary, the defensive part (right) that enjoys the right to exonerate by documenting the veracity of the statements considered as defamatory. Slander is sanctioned in most countries. Defamation is considered a crime pursued by the penal code, but which also implies the sanction of a reimbursement on the civil plan.

Defamation is also seen as a violation of the right to individual life to conform to the right to freedom of communication of the real elements.

In the criminal legal field there is a continuing offense in the case where the same subject commits, with several acts or omissions, a set of transgressions of the same or of different normative prescriptions, even in different periods, in implementation of the same criminal program.

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It represents a specific type of concrete competition of illicit, distinguished by the existence of a single criminal plan that unites the offenses committed in its implementation.

Our penal code after the reform of the year 1974 which amended the art. 81 sanctions this case with more tempered punishment in relation to the usual concrete competition. In the hypothesis of continued illicit the implementation of the normative mass is presumed.

The problematic of verifying the existence of a "same criminal plan" has progressively persuaded the court to hypothesize the presence of the unlawful continued in all cases in which an individual commits more illicit even after a certain period, thus expanding again more the scope of the legal package.

The way of saying "same criminal plan" refers to the case in which the manager has, before starting the execution of the first offense, planned with adequate scrupulousness the criminal methods he wants to adopt.