El delito de alteración dolosa de registros y la emisión de las denominadas facturas "APOC"

Through this collaboration, we seek to analyze what type of conduct is included in the crime of“willful alteration of records” described in article 11, subsection “a”, of the Criminal Tax Regimecurrently in force, basing the analysis especially on attention to the protected legal asset. by the repressive norm in question but without neglecting the literal meaning of the terms used in an specific context according to the grammatical method which, we understand, is essential in any hermeneutical activity undertaken on legal provisions that prohibit conducts.