EL DELITO DE FRAUDE DE PRESTACIONES DE LA SEGURIDAD SOCIAL: APLICACIÓN PRÁCTICA Y CUESTIONES PROBLEMÁTICAS.

The amendment of the Spanish Criminal Code in 2012 introduced article 307 ter, providing a new classification of the crime of Social Security benefits fraud. The present article analyses court decisions regarding this criminal offence, most of which have been handed down between 2017 and 2018. In addition, it focuses on specific aspects of the criminal offence of Social Security benefits fraud which appear problematic regarding its future enforcement, such as the moment of the perpetration of the offence, regularisation and corporate criminal liability. [ABSTRACT FROM AUTHOR]