Consideración sobre las fronteras de la defraudación típica. El problema del fraude de ley en el delito de defraudación tributaria

The text addresses the problem of the limits of the relevant criminal conduct in the tax fraud, in particular in relation to the tax avoidance. Alsodiscusses howhas facedthe problem oftax avoidance, from the perspective by the legaldoctrine and the SpanishSupreme Court. Finally, it presents and supports the view that tax avoidance is not a criminal conduct in terms of tax crimes.