Transparencia en materia penalcomentario a la reciente reforma del Código Penal en materia de transparencia y lucha contra el fraude fiscal y en la Seguridad Social

Abstract

Transparency is very important when it is referred to the Administration and to the relations that it has with each person. That is why penal repercus- sion of this relation has been supported on the law 7/2012. This law is the one that treats about penal infractions against the Public Estate and the National Health Service, also against the rights of the workers, the embezzlement of money because of the conceal or forge of public accounting and, at the same time, political parties and unions are included as perpetrators if we consider their condition of “legal person”. From the essential content of this law, it is very important the aggravation of the position of the fraud and the offence against the National Health Serv- ice, the regularization as return to legality and the possible continuation of the legal procedure in spite of the penal procedure that is followed. Also, some types of competitive action are punished in the workers’ illegal contracting, when it is massive or collective contracting. Before this law, there were minor offences that now, they are felonies or arrestable offences, when they are against the Public Estate of the European Union. This law will be completed with other penal dispositions contained in the project of law of trans- parency, which is, nowadays, discussed in the Court.