Resumen

PENA CUERVO, Juan José; MARTINEZ ESPINOSA, Luisa Fernanda  y  PENA CUERVO, Luis Alejandro. THE CUSTOM FELONY OF SMUGGLING: IDENTIFYING ITS CRIMINAL ELEMENTS IN COLOMBIA. Prolegómenos [online]. 2018, vol.21, n.41, pp.131-147. ISSN 0121-182X.  https://doi.org/10.18359/prole.2944.

This article pursues to analyze the smuggling felony in Colombia (which is stablished by the article 319, law 533/2000, modified by the article 4, law 1762/2015) focusing in the intended behavior and the structure of its criminal type. Through both the analysis and synthesis methods public finances, tax law, customs law and criminal law concepts are approached in order to generate a theoretical framework to understand the smuggling felony as a punishable conduct. This is the result of this felony essential relationship with the aforementioned concepts and its nature as criminal law in blank in the Colombian Criminal Code.

Palabras clave : Smuggling; elements of a crime; custom offense; tribute; customs rights.

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