LAVADO LAV ADO DE ACTIVOS
1
LAVADO LAV ADO DE ACTIVOS
DEDICADO
A
NUESTROS
PADRES
QUIE QU IENE NES S SON SON NUES NUESTR TRA A PRIN PRINCI CIP PAL MOTIVACION PARA LOGRAR CADA UNA DE NUESTRAS METAS. METAS.
2
LAVADO DE ACTIVOS
LAVADO DE ACTIVOS
3
LAVADO DE ACTIVOS
ÍNDICE CARÁTULA
01
DEDICATORIA
02
TÍTULO
03
ÍNDICE
04
INTRODUCCIÓN
05
CAPÍTULO I: MARCO TEÓRICO
06
1.1. DEFINICIÓN
06
1.2. ETAPAS
06
1.3. LEGISLACIÓN PERUANA
11
1.4. UNIDAD DE INTELIGENCIA FINANCIERA
14
CONCLUSONES
16
RECOMENDACIONES
1
!I!LIOGRAFÍA
1"
ANE#O
1$
4
LAVADO DE ACTIVOS
INTRODUCCIÓN
E% &'%()* &' %+,+&* &' +-)(,* /'&' -*-'/)+%(+' -** '% -+(* &' )+()* &' %* ('' &' *(' &'%(-)(,* 7' ' (-*/*+ +% ()'+ '-*8(-* %'+% -* + +/+('-(+ &' %'+%(&+& +')+&* ' &(9'')' *&+%(&+&' '/'+(+%'. S( (' '% L+,+&* &' A-)(,* /*&+ %%',+' + -+* ' '%+-(8 -* %* ('' /*-'&')' &' %+ -*((8 &' *%* &'%()* /',(* * &'%()* 9')'; %* ')&(* -((*%8(-* /*' &' +(9(')* 7' ')* ('' /*,(''; /* %* ''+%; &' %+ '+%(+-(8 &' &(,'* &'%()* -*')(&* *+(+&+')' E)+ ()+-(8 '%(-+ 7' ' '% /%+* -((*%8(-* '% &'%()* &' L+,+&* &' A-)(,* ' '-')' ,(-%+&* ')'-=+')' + %+ %%++&+ -((+%(&+& *+(+&+ > %+ -((+%(&+& &' -'%%* %+-*. P*&+ (-%* &'-(' 7' %+ -((+%(+-(8 &'% L+,+&* &' A-)(,*; '%+&+ ' %+ %'(%+-(*' /'+%' *&'+; '/*&' + %+ '-'(&+& +-)+% &' '+--(*+ &' +'+ ? '9(-+ +)' '% -'-(')' 9'8'* &' %+ -((+%(&+& *+(+&+ E% ')&(* &*?)(-* &'% &'%()* &' L+,+&* &' A-)(,* ' %+ %'(%+-(8 /'+% /'++ * /'&' '/'&'' &' 9*+ +(%+&+ > &',(-%+&+ &' %* 9+-)*' -((*%8(-* 7' '%(-+ -++ > 9*+ &' +/+(-(8; ' '/'-(+%; ')'-=+ '%+-(8 -* '% -*/%'@* &* &' %+ -((+%(&+& *+(+&+.
5
LAVADO DE ACTIVOS
CAPÍTULO I MARCO TEORICO 1.1. DEFINICIÓN
C*()' ' +@)+ + %+ %'+%(&+& 9(-+% '% &('* /*-'&')' &' '*-(* &'%(-)(,* * (@)(9(-+%'. E &'-(; %+ +-)(,(&+& ' %+ -+% + /'*+ * + *+(+-(8 -((+%; /*-'+ %+ ++-(+ 9(+-('+; '%)+&* &' +-)(,(&+&' (%'+%'; /++ )+)+ &' &+%' %+ +/+('-(+ &' '-* *)'(&* &' +-)(,(&+&' %-()+. E% %+,+&* &' +-)(,* ' + */'+-(8 7' -*()' ' =+-' 7' %* 9*&* * +-)(,* *)'(&* + )+, &' +-)(,(&+&' (%-()+ +/+'-+ -** '% 9)* &' +-)(,(&+&' %'+%' > -(-%' ( /*%'+ ' '% ()'+ 9(+-('*. P++ 7' '<()+ %+7'* &' -+/()+%'; ' /'-(+ %+ /',(+ -*((8 &' +-)* &'%(-)(,* &' )(/* +,'; > %+ *)'-(8 &' * ''9(-(* (%'+%' 7' 7('' ' ()*&-(&* ' %* '-+&* 9(+-('* *)* '-)*' '-*8(-*. E% %+7'* &' -+/()+%' ' &'%()* +)8** 7' * '7('' &' + -*&'+ @&(-(+% /',(+ /* %+ -*((8 &' %+ +-)(,(&+& &'%(-)(,+ /* %+ 7' ' *((+* %* 9*&*. 1.2. ETAPAS DEL LAVADO DE ACTIVOS COLOCACIÓN
E% *@')* /''(&* /* '% %+,+&* ' ')+ ')+/+ ' &'/'&'' &' %+ -+)(*+ + ' '9'-)(,* ''+&+ /* %+ +-)(,(&+& &'%(-)(,+ /'-'&')'. P++ -/%( ')' *@')(,* '% %+,+&* &'' =+-' /',(+')' ')&(* &'% 6
LAVADO DE ACTIVOS
()'+ 9(+-('* B+ 9( &' &()(( %+ +'-(+ &' ()''&(+-(8 9(+-('+ 7' '%)+ ? 9%'<(%' +% -*)*% &' %+ */'+-(*' 7' '+%(+ -%(')'; /++ %'*; &'/*()+ ' +7'%%+ '% &('* -(* > *)'' ()')* &' /+* -** -='7'+; )+@')+ &' -&()*; -='7' &' ''-(+; ')-.B. E ')+ ')+/+; &'(&* +% +%)* (,'% &' ('* &' &')'--(8; B' /'-(+ '% '/%'* &' ,+(+ /'*+ > '% -*-* &' -=+ */'+-(*'; %* 7' %)(/%(-+ %* ('*. S/'+&+ ')+ 9+'; -+&* '% '9'-)(,* >+ =+ (&* -*%*-+&* ' '% -(-()* 9(+-('* > '/('+ + ()','( %+ *-('&+&' /+)+%%+; %+ -*(,'-(+ +-+(+ > *)* '-* &' '+-++(')* * ()'+-(8; %+ ',(&'-(+ +)'(+%' > +)* -*)+%' ,+ &'+/+'-('&* > ' =+-' -+( (/*(%' ')+%'-' '% ,-%* ')' %* 9*&* > *(' (%-()*; &' *&* 7' &(9-(%')' /'&+ &')'-)+' '% %+7'* + '+ +%)+B. L* '-+(* -*(')'')' )(%(+&* ' ')+ ')+/+ * %* ((')': •
A T+, D' E)(&+&' F(+-('+:
L* &'%(-')'; + 9( &' ',()+ ' &')'-)+&* /* %* -*)*%' /',')(,* (/')* + ')' )(/* &' ')(&+&'; '%' )(%(+ '% 9+--(*+(')* &' + '%',+&+ ' *)+ &' '* -+)+. E)+ 9+' /'&' +*)+' )+( + )+, &' %+ -*/%(-(&+& &' 9-(*+(* > '/%'+&* &' +-*; 7' (*',+)' %+ *%(+-(*' /')+ + -+*; + -** '&(+)' %+ )(%(+-(8 &' &*-')* 9+%* -* %+ 9(+%(&+& &' &((%+ '% *(' * )()%+(&+& &' %* 9*&*. •
A )+, &' B')+%'-((')* 9(+-('* * )+&(-(*+%':
7
LAVADO DE ACTIVOS
E '% -+* &' %+ +'-(+ &' -+(*; '/'+ &'&(-+&+ +% -+@' &' -='7'; +')' &' ,+%*'; '*-(* &' ,')+ &' @*>+; ')+%' /'-(**; +)('&+&' > *@')* &' +)'; ')+ -+)* %)(+ 7' -*'-(+%(+ *@')* &' B+%)* ,+%* ++&(&*; 9?-(% )+/*)'; )()%+(&+& +8(+ > /+* =+()+% ' '9'-)(,*B. •
M'-%+ &' 9*&* %-()* ' (%-()*:
E)' '-+(* '%)+ '/'-(+%')' )(%(+&* ' +7'%%* '*-(* 7' ' -++-)'(+ /* '% +'@* =+()+%; &+&+ +)+%'+; &' '-* ' '9'-)(,*; )+%' -** ')+-(*' &' -*)(%'; ')++)'; /''-+&*; ')-. E)* '*-(* '%' ' )(%(+&* ' %+ /?-)(-+ -** '+ /+)+%%+ /++ /*&' @)(9(-+ '% &'/8()* &' -+)(&+&' ((9(-+)(,+ ' '9'-)(,*. L* 7' -++-)'(+ ')+ 9*+ &' -*%*-+-(8 &' '-* ' '9'-)(,*; /*,'(')' &' +-)(,(&+&' &'%(-)(,+ ' '-%+ -* 9*&* 7' )('' *(' ' */'+-(*' %-()+. •
C*)++&* &' &('* ' '9'-)(,*.
E)' ' '-+(* > )(%(+&*. C*()' ''+%')' ' '% &'/%++(')* &' %* '-* &' 9')' (%-()+ + %+' &*&' * '<()' '%+-(8; '%%+ ' (+/*/(+&+ * '<()('&*; %* '-+(* &' -*)*% * * > '9'-)(,*. E)' '-+(* =+ (&* '((&* -** &'%()* &()()* &' %* &' %+,+&* &' +-)(,* ' ')+ %'(%+-(8. •
C*/+ &' ('' &' +%)* ,+%*.
8
LAVADO DE ACTIVOS
L* %+,+&*' )(%(+ %+ -*/+ &' ('' &' +%)* ,+%* /++&* -** -*)+/+)(&+ -* '-* ' '9'-)(,*. A ))%* &' '@'/%*; %+ &*-)(+ '+%+ %+ -*/+ &' +-*; +)*8,(%' &' %@*; +,(*'; *+ &' +)' ,+%(*+; ')-. P++ '% +)* '/+*% I(&** !%+-* C*&'*; '+%+ 7' ' '% 9)* ')' )*&* -*)(+? > +')+?; >+ 7' B-** -*'-'-(+ &' %+ %*+%(+-(8 &'% '-+&*; > &'% +')* &'% ,*%' -*'-(+% &(+%; ' /?-)(-+')' (/*(%' '<+(+ )*&* %* -++')* 7' -+ %+ 9*)'+; &'('&* %(()+' '% -*)*% + + /'7'+ /+)'B CONVERSION O TRASFORMACION:
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•
R',')+ &' %* ('' +&7((&* -* &('* ' '9'-)(,*.
+ ,(* 7' ' %+ /('+ ')+/+ &'% /*-'* * &' %* '-+(* )(%(+&* /* 7('' ' &'&(-+ + ')+ +-)(,(&+& ' %+ +&7((-(8 &' (''; 9
LAVADO DE ACTIVOS
'%' ' ('%'; &' +%)* ,+%*. A% ,'&' ')* ('' +&7((&* -* %* '-* *((+&* ' %+ +-)(,(&+& &'%(-)(,+; '% %+,+&* %' *)*+ + %* '-* '-((&* 9&+')* *+%. •
T+9''-(+ '%'-)8(-+ &' 9*&*.
E% &'+*%%* &' %+ )'-*%*+ 9+-(%()+ +((* ?(% &'/%++(')* &' %* '-*; &(9(-%)+&* %* +)* -*)+%' > ' -*'-'-(+ %+ /*((%(&+& &' &'-( '% *(' (%-()* &' %* (*; *' )*&* -+&* ' '9'-)+ ')+ )+9''-(+ + ()()-(*' (-+&+ ' /++* 9(-+%' * /+' * -**/'+&*' ' %* '9'* ()'+-(*+%' -*)+ '% %+,+&* &' +-)(,*; B+/*,'-=+&* %+ -*')+ 7' /*/*-(*+ %+ %*+%(+-(8 9(+-('+B. INTEGRACION O REINVERSION:
E)+ -*)()>' %+ ')+/+ 9(+% &'% /*-'* &' %+,+&* &' +-)(,*; ' %+ 7' ' /*-+ %+ ()'+-(8 9(+% &' %+ (7'+ *)'(&+ ' B%* -+-' '-*8(-* *9(-(+%'B. L%'+&* + ')' ')+&(* B%* 9*&* &' *(' &'%(-)(,* * >+ > &(9-(%' &' &')'-)+; + '* 7' ' =+>+ /*&(&* '( +)* + )+, &' %+ ')+/+ +)'(*'B; '%)+&* B&(9-(% &()(( %* -+/()+%' &' *(' (%'+% &' %* &' *(' %'+%B; -'?&*' %+ @)(9(-+-(8 * '%(-+-(8 &' %* (''. C*9*' +% ')&(* &'% G/* &' A--(8 F(+-('+ HGAFI; %* )*&* )(%(+&* 9'-')'')' * %* ((')': •
V')+ &' ('%'.
L+ -*/+,')+ &' ('%' ' -*(&'+&+ -** * &' %* ,'=-%* ? =+()+%' &'% %+,+&* &' +-)(,*; &'(&* + 7' ' )+)+ &' ('' '%+)(,+')' %7(&*; -* ,+%* > &(9-(% &' ')(+; > -* )'&'-(+ + +/'-(+'. 10
LAVADO DE ACTIVOS
•
E/'+ /+)+%%+ > /')+* (%+&*.
A )+, &' %+ %%++&+ B)-(-+ &'% /)+* &' ''*B; '% &'%(-')' ' /')+ + (*. E% '-+(* -*()' ' ')+%'-' + *-('&+& /+)+%%+ ' /++* 9(-+% /++ /')+' %* 9*&* 7' =+ ''+&* -* *)(,* &' %+ -*((8 &' + +-)(,(&+& &'%(-)(,+. •
C*/%(-(&+& &' +7'* '<)+@'*.
E% G/* &' A--(8 F(+-('+ HGAFI; ' ')&(* *' %* )*&* -*' )(%(+&* ' '% %+,+&* &' +-)(,*; '-**-' 7' * &' %* +>*' (-*,'(')' 7' ' )('' ' %* '9'* 9')' +% 9'8'* %* -*)()>' %+ -*/%(-(&+& &' 9-(*+(* > '/%'+&* &' %+ +-+. C** =+ '+%+&* I(&** !%+-* C*&'*; B'&(+)' %+ /+)(-(/+-(8 &' '/%'+&* +-+(* (' ()+&* ' %* ()'+ &' /)+* (%+&* * &' ''*; '% %+7'+&* /'&' *)'' -&()* +/+')'')' %')(*; +'?&*%* -* /*&-)* (%-()*. L+ +>&+ -*/%+-(')' &'% +-* '<)+@'* 9'-')'')' ')? /*)'(&+ -*)+ %+ (,')(+-(8 &' %+ +)*(&+&' * *%* /* %+ &/%(-(&+& &' -((+%' H'% %+7'+&* &' &('* > '% +-* '<)+@'* -8/%(-' (* /* %+ %'>' +-+(+ > '%+-(*' &' *)* *('* *'+*; *+%')' /++* 9(-+%B. •
F+%+ 9+-)+-(*' &' -*'-(* '<)'(*.
E '&(* '%'')+% > =+()+%')' )(%(+&* /++ '% %+,+&* &' +-)(,*; '&(+)' %+ 9+%(9(-+-(8 &' 9+-)+ -*'-(+%'; %+ *',+%*+-(8 &' %* &*-')* &' ')+&+ * &' %+ '*)+-(*' /++ @)(9(-+ %* 9*&* '-((&* &'% '<)+@'*.
11
LAVADO DE ACTIVOS
1.3. EL LAVADO DE ACTIVOS EN LA LEGISLACION PERUANA
E %+ %'(%+-(8 /'++ %+ L'> NJ 265 '%+ '% &'%()* &' L+,+&* &' A-)(,* * %+,+&* &' &('*. E)+ %'>; ' &+ ' '% +-* &' %+ '-*'&+-(*' '((&+ /* %+ C*,'-(8 &' V('+. L+ -*&-)+ )/(-+ ')+%'-(&+ ' &(-=+ %'> * %+ ((')': ACTOS DE CONVERSIÓN Y TRANSFERENCIA
A)-%* 1.K A-)* &' C*,'(8 > T+9''-(+ E% 7' -*,(')' * )+9('' &('*; (''; '9'-)* * ++-(+ ->* *(' (%-()* -**-' * /'&' /'(; -* %+ 9(+%(&+& &' ',()+ %+ (&')(9(-+-(8 &' *('; (-+)+-(8 * &'-*(*; '? '/((&* -* /'+ /(,+)(,+ &' %+ %(')+& * '* &' *-=* ( +>* &' 7(-' +* > -* -(')* ,'()' + )'-(')* -(-')+ &+ %)+. E ')' )(/* /'+%; '% @')* +-)(,* -*,(')' * )+9('' &('*; (''; '9'-)* * ++-(+ ->* *(' (%-()* -**-' * /'&' /'(; -* %+ 9(+%(&+& &' ',()+ %+ (&')(9(-+-(8 &' *('; (-+)+-(8 * &'-*(*. P* %* )+)*; %* +-)* &' -*,'(8 * )+9''-(+ &' ('' )('' /* *@')* '% *-%)+ * '-( '% *(' (%-()* &' %* ('' )+( /++ +>&+ + -+%7(' /'*+ 7' /+)(-(/' ' %+ -*((8 &' )+% &'%()* * &'%()* + '%&( %+ -*'-'-(+ @&(-+ &' +--(*'. P* *)* %+&*; %+ )+9''-(+ ' &'9((&+ -** '% /+* * -*&--(8 &' + -*+ &' /)* + *)* H-** /* '@'/%*; %+ '((8 &' 9*&* &' + -')+ + *)+; '+ &' %+ (+ /'*+ * &' &(9'')'. L+ )+9''-(+ ' -*(&'+&+ -** '% )+%+&* &' %* ('' &' + '9'+ @&(-+ + *)+. ACTOS DE OCULTAMIENTO Y TENENCIA
12
LAVADO DE ACTIVOS
A)-%* 2.K A-)* &' O-%)+(')* > T''-(+ E% 7' +&7(''; )(%(+; +&+; -)*&(+; '-('; *-%)+; +&(()+ * )+/*)+ &')* &'% )'()*(* &' %+ R'/%(-+ * ()*&-' * ')(+ &'% (* * +)('' ' /*&' &('*; (''; '9'-)* * ++-(+; ->* *(' (%-()* -**-' * /'&' /'(; > &(9(-%)+ %+ (&')(9(-+-(8 &' *('; (-+)+-(8 * &'-*(*; '? '/((&* -* /'+ /(,+)(,+ &' %+ %(')+& * '* &' *-=* ( +>* &' 7(-' +* > -* -(')* ,'()' + )'-(')* -(-')+ &+ %)+. E)+ 9(+ /'+% /%+)'+ 7' %+ /'*+32 7' +&7(''; )(%(+; +&+; -)*&(+; '-('; *-%)+; +&(()+ * )+/*)+ K &')* &'% )'()*(* &' %+ R'/%(-+ K * ()*&-' * ')(+ &'% (* * +)('' ' /*&' &('*; (''; '9'-)* * ++-(+; ->* *(' (%-()* -**-' * /'&' /'(; -* %+ 9(+%(&+& &' ',()+ %+ (&')(9(-+-(8 &' *('; (-+)+-(8 * &'-*(*. OMISIÓN
DE
COMUNICACIÓN
DE
OPERACIONES
O
TRANSACCIONES SOSPECHOSAS
A)-%* 4.K O((8 &' C*(-+-(8 &' O/'+-(*' * T++--(*' S*/'-=*+ E% 7' (-/%('&* *%(+-(*' 9-(*+%' * /*9'(*+%'; *()' -*(-+ + %+ +)*(&+& -*/')')'; %+ )++--(*' */'+-(*' */'-=*+ 7' =('' &')'-)+&*; ' %+ %'>' > *+ '%+')+(+; '? '/((&* -* /'+ /(,+)(,+ &' %+ %(')+& * '* &' )' ( +>* &' '( +*; -* -(')* ,'()' + &*-(')* -(-')+ &+ %)+; ' (=+(%()+-(8 * +>* &' '( +*; &' -*9*(&+& -* %* (-(* 1; 2 > 4 &'% A)-%* 36 &'% C8&(* P'+%. E% 7' (-/%('&* *%(+-(*' 9-(*+%' * 13
LAVADO DE ACTIVOS
/*9'(*+%'; *()' -*(-+ + %+ +)*(&+& -*/')')'; %+ )++--(*' */'+-(*' */'-=*+ 7' =('' &')'-)+&*; ' %+ %'>' > *+ '%+')+(+; )+( '? +-(*+&*. P* *()(; ')'&'* %+ * -*(-+-(8 + %+ +)*(&+&' -*/')')' &' %+ */'+-(*' >* )++--(*' &')(+&+ + -*+ '% &'%()* &' %+,+&* &' +-)(,*. E)' &'' '-+' *' +7'%%* 9-(*+(* 7'; @)+')'; )('' %+ *%(+-(8 &' /''(; (,')(+; /*-'+ > +-(*+ %* +-)* &' %+,+&*. E)+ +)*(&+&' >* +')' '-++&* &' %+ /''--(8; (,')(+-(8; /*-'+(')* > +-(8 7' * -*(-+; (-/%' &''' '/'-(+%' '-++&* /* '% E)+&* &'; /'-(+')'; -*+)( ')' )(/* &' -((+%(&+& *+(+&+ /* '%%*; '% +)-%* 4 &' %+ %'> 265 -+)(+ %+ (9+--(8 &' &'' *((8 &' -*(-+. L+ +)*(&+& -*/')')'; + %+ (+ */'+-(8 * )++--(8 */'-=*+ 7' =('' &')'-)+&* &'' -*(-+ &'% /')* ='-=* ('%+ 7' /'&' &','( ' +-)+ (%-()*. L+ * -*(-+-(8 /* /+)' &' )' %* '-('+ -**; &'&' ')* /)* &' ,()+; /*)'-(+% +')' &' ')+ *&+%(&+& )/(-+. E + 7' * '-*)+* 9')' + )(/* /'+% 7' '-('+ &'%()* &' (9+--(8 &' &'' + )+, &' + *((8 +% * '/*)+ %+ */'+-(8 */'-=*+. 1.4. UNIDAD DE INTELIGENCIA FINANCIERA: CASO PERUANO
L+ U(&+&' &' I)'%('-(+ F(+-('+ ' 9')' + %+ '-'(&+& &' -*+)( '% L+,+&* &' A-)(,* -** '&(* &' %-=+ -*)+ %+ &'%(-'-(+ *+(+&+. P* %* )+)*; ')+ (&+&' &''/'+ /+/'% (/*)+)' ' %+ (,')(+-(*' /* %+,+&* &' +-)(,* -/%('&* + 9-(8 )-(-+ ' %* '/*)' &' */'+-(*' */'-=*+ 7' '()' %* @')* *%(+&*. A )+, &' %+ L'> NJ 26$3 ' -'+ %+ U(&+& &' I)'%('-(+ F(+-('+ -* '% 14
LAVADO DE ACTIVOS
*@')* &' ++%(+; '% )+)+(')* > %+ )+((8 &' (9*+-(8 /++ /','( > &')'-)+ '% %+,+&* &' &('* * +-)(,*. L+ U(&+& &' I)'%('-(+ F(+-('+ &'*(+&+ )+( UIF; )('' /* 9-(*' *%(-()+; '-(( > ++%(+ (9*+-(8 *' %+ )++--(*' */'-=*+ 7' %' /'')' %* @')* *%(+&* + (9*+ &' +-'&* + %'> ' '/*+%' &' *%(-()+ %+ +/%(+-(8 &' %+ (9*+-(8 -* '% )')* &'(&*; '-(( > ++%(+ %* R'()* &' T++--(*'. A; =+-('&* /+)'( + %+ 9-(*' &' %+ UFI; &' +-'&* +% +)-%* " &' %+ %'> NJ 26$3; %* @')* *%(+&* + (9*+ *: 1. L+ '/'+ &'% ()'+ 9(+-('* > &'% ()'+ &' '* > &'? -*/'&(&+ ' %* A)-%* 16 > 1 &' %+ L'> G''+% &'% S()'+ F(+-('* > &'% S()'+ &' S'* > O?(-+ &' %+ S/'()'&'-(+ &' !+-+ > S'*; L'> NJ 2602. 2. L+ '/'+ '(*+ &' )+@')+ &' -&()* >* &()*. 3. L+ C**/'+)(,+ &' A=** > C&()*. 4. L* 9(&'(-*(+(* * +&(()+&*' &' (''; '/'+ * -**-(*. 5. L+ *-('&+&' +')' &' *%+ > *-('&+&' ()''&(+(+ &' ,+%*'. 6. L+ *-('&+&' +&(()+&*+ &' 9*&* )*; 9*&* &' (,'(8; 9*&* -*%'-)(,*; > 9*&* '* &' /'(*'. . L+ !*%+ &' V+%*'; *)* '-+(* -')+%(+&* &' '*-(+-(8 ' ()()-(*' &' -*/'+-(8 > %(7(&+-(8 &' ,+%*'. ". L+ !*%+ &' P*&-)*. $. L+ '/'+ * /'*+ +)+%' &'&(-+&+ + %+ -*/+ > ,')+ &' +)*8,(%'; '+-+-(*' > +'*+,'. 15
LAVADO DE ACTIVOS
10. L+ '/'+ * /'*+ +)+%' &'&(-+&+ + %+ +-)(,(&+& &' %+ -*)--(8 ' (*(%(+(+.
CONCLUSIONES
K
U* &' %* )*&* /++ '% %+,+&* &' +-)(,*; ' -'+ '*-(* ' %* 7' /+'-+ 7' '% &('* ' /*&-)* &' )++@* %-()*.
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L+ U(&+& &' I)'%('-(+ F(+-('+; 9' -'+&+ -* %+ 9-(8 &' 7' &'+)'%' + %+ &'%(-'-(+ *+(+&+; +&'? &' (,')(+ /* )++--(*' */'-=*+.
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E% %+,+&* &' +-)(,* ' + */'+-(8 7' -*()' ' =+-' 7' %* 9*&* * +-)(,* *)'(&* + )+, &' +-)(,(&+&' (%-()+ +/+'-+ -** '% 9)* &' +-)(,(&+&' %'+%' > -(-%' ( /*%'+ ' '% ()'+ 9(+-('*.
16
LAVADO DE ACTIVOS
RECOMENDACIONES
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S' /*/*' + %'(%+-(8 ? ')(-)+ > '/'-9(-+ /++ 7' %* &'%(-')' 7' -*')+ '% &'%()* &' %+,+&* &' +-)(,* '+ +-(*+&* &' +'+ '@'/%+.
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S' '-*('&+ -=+%+ +-'-+ &' %+ *&+%(&+&' &' %+,+&* &' +-)(,* /++ 7' %* 9)* '9'-)(,* /*%(-(+%' /'&+ (,')(+ &' +'+ ? /*9&+.
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S' /%+)'+ ')',()+ + /'*+% '/'-(+%(+&* /++ 7' '%(7' *' %* /*%'+ 9(+-('* 7' 9+,*'-' +% %+,+&* &' +-)(,*.
17
LAVADO DE ACTIVOS
!I!LIOGRAFÍA
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CAMARGO MORA; CELIA ROSA: LAVADO DE ACTIVOS; ASOCIACIÓN CIVIL CEPEAC; LIMA 2004.
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CORTE SUPREMA DE USTICIA DE LA REP!LICA VI PLENO URISDICCIONAL
PENAL
DE
LAS
SALAS
PERMANENTES
TRANSITORIAS. ACUERDO PLENARIO NJ 03K2010CK116 DE FECA 16 DE NOVIEM!RE DE 2010. K
DECRETO NJ 45K2002 LE CONTRA EL LAVADO DE ACTIVOS. PU!LICADO 2002
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DEL CARPIO DELGADO; UANA: EL DELITO DE !LANQUEO DE !IENES EN EL NUEVO CÓDIGO PENAL; EDITORIAL; EDITORIAL TIRANT LO !LANC; VALENCIA 1$$.
18
LAVADO DE ACTIVOS
ANEXO
19
LAVADO DE ACTIVOS
20