Practical casuistry of the crime of Social Security fraud under article 307 and subsidy fraud under article 308 of the Penal Code

Abstract

The crimes of Social Security fraud under article 307 CP and subsidy fraud are analyzed as one of the existing corruptions in title XIV of book II of the CP in terms of the activity of people who, far from having an orderly conduct in terms of subsidies and aid received from the public Administration direct them to other different objectives, as well as those that do not comply with Social Security in their tax obligations with respect to the workers who work with them.