Administrative Comments on the New Offense Under Article 1744 of the General Tax Code
administration have issued their comments on the new offense of providing means to facilitate tax evasion, as set forth in Article 1744 of the General Tax Code.
These comments specify, in particular, that the provision of the tangible element "may be made free of charge, for example, a service provided within an entity that develops a particular arrangement for the benefit of that entity or a related entity, without financial consideration" (§40).
With regard to those who may be subject to prosecution, the commentary states that this includes, in particular,"legal entities, which may include, for example, consulting firms or entities that market tax avoidance schemes" (§60).