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The economic crisis has decimated the public coffers, producing an increase in efforts to generate revenue. For this reason, eliminating the existence of capital beyond the supervision of the Tax Authority has been attempted through ever-expanding legislation. With regard to money laundering this expansion has also been imposed, criminalising not only conduct of a clear criminal vocation but also that which falls within social standards: the so-called neutral acts. We will analyse the possible subsumption of such actions in the money laundering offense by examining jurisprudence and case law, in order to establish the limits of the intervention of criminal law with respect to socially appropriate conduct. [ABSTRACT FROM AUTHOR]

Traditionally, the assignment of a harmful result to its author has been done from a purely material or factual judgment in which, depending on the causal theory used by the court, the answer to the existence of a causal link between the damage suffered and the action of the agent may vary, as well as yield results that, in light of equity and justice, and even common sense, come to be exaggerated or counterintuitive. This paper addresses this problem, once described the different solutions that have been given throughout history and its drawbacks, it presents what is considered the most appropriate theory to determine causality in each case, to overcome the defects that were blamed on those that preceded them and its acceptance in the comparative field. It reveals how, from the differentiation between imputation and proximate causation, results are more consistent with the concept of justice underlying civic liability. However, criticisms towards this theory were not unknown; therefore alternatives considered to be more suitable to answer these remarks are presented. [ABSTRACT FROM AUTHOR]

Review, based on a daily event, of the requirements to attribute a resulting misde-meanour with the intention of demonstrating that certain attempts to delegitimize negligence as a criminal modality, especially for its poor legal determination, are unfounded. [ABSTRACT FROM AUTHOR]