@Manuel 04:16 Apr 22, 2020
Sandro is correct in that a "figura penal" in Spanish traditionally means a criminal offense. However, my earlier suspicions about your document were confirmed when I found a copy of it online. The author appears to be a non-jurist and has used "figura" in the lay-sense of "concept" or "principle." What he then goes on to refer to is are not even both offenses, given that one is "tax evasion" (a crime) and the other is "tax avoidance" (not a crime).
I'd just go with "concepts" myself.
(I've confirmed my reservations about your other query regarding "tipologías penales" too: paradoxically he actually does mean "crimes" or "criminal offenses" there, not "typologies") |