MODULO III: OTROS DELITOS ECONÓMICOS Unidad 6: 6: Delit Delitos os Contra Cont ra el el Orden Econ Económi ómicocoFinanciero PRIMERA PARTE: La ley 25.246 y su modificatoria, Ley 26683: Lavado de Activos Delictiv Delictivos os Lineamient os generales de la ley 25.246 25.246..
La ley 25246 conocida como Ley de Encubrimiento y Lavado de activos de origen delictivo, fue sancionada el 13-04-00. 13-04-00. Su contenido modificó modificó el delito de encubrimiento encubrimiento previsto en el Art. 277 de nuestro Código Penal y creó la figura de Lavado de Dinero, ubicándola como Art. 278 y ss del mismo ordenamiento, ordenamiento, derogando el el Art. 25 de la Ley Ley 23737 de Estupefacientes. Estupefacientes. Mediante este acto legislativo se llenó un vacío legal, toda vez que –con anterioridad a su dictado- el delito de lavado de dinero sólo estaba contemplado en el mentado Art. 25 y sólo en relación r elación a los delitos de narcotráfico. A su vez, la Ley 25246 creó la Unidad de Información Financiera, como organismo de aplicación para el control de operaciones económicas que pudieran resultar actividades de lavado. Esta Ley 25246 contenía originalmente 30 artículos, sin embargo fue sufriendo sucesivas modificaciones a través de las Leyes 25815, 25890 y 26087.
Materia: Derecho Penal III Profesor: Ana María Lucero Offredi
-1-
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Antec An teceden edentes tes legis leg islat lativ ivos os.. El delito de lavado de dinero no es, ciertamente un fenómeno nuevo en el Derecho Penal argentino. Aún antes de la Ley Ley 23737, nuestra legislación legislación previó, como formas de encubrimiento, el denominado favorecimiento real en el Art. 277 del CP, consistente en procurar o ayudar a alguien a procurar la desaparición, ocultamiento o alteración de los rastros, pruebas o instrumentos del delito o a asegurar el producto o el provecho del mismo (inc. 2º); y la figura conocida tradicionalmente como receptación y consistente en adquirir, recibir u ocultar dinero, cosas o efectos que se sabía provenientes de un delito o en intervención en su adquisición, recepción u ocultamiento, con fin de lucro (inc. 3º).
Posteriormente, en el año 1989, la Ley de Estupefacientes contempló el lavado de dinero proveniente del tráfico ilícito de drogas, constituyendo el primer caso en Latinoamérica, incluso anterior a la ratificación de la Convención de Viena de 1988, producida en 1992.
Antec An tec edentes eden tes inter in ter nacio nac ional nales. es. En las últimas décadas del siglo 20 se fueron produciendo fenómenos que, por su reiteración cíclica e impacto global, evidenciaron la necesidad de una real armonización de pautas internacionales influyentes al momento de modificarse la legislación nacional, que podría manifestarse como la manifestación real de una política criminal globalizada o armonizada al decir de algunos autores. Así, en la década del 70 el narcotráfico acaparó la atención internacional como fenómeno delictivo que trascendía el ámbito doméstico interesando otros países del concierto internacional (países productores, de tránsito y consumidores), países que según su relación con este delito tenían distintas visiones relativas a su persecución. Esto generó intenso debate en la sede de la ONU de lo que resultó un acuerdo marco que se transformó en el catálogo más importante de las distintas conductas antisociales vinculadas al tráfico de estupefacientes merecedoras de sanción penal, concretándose entonces la Convención de las Naciones Unidas sobr e el Tráfico Tráfico de Estupefacientes Estupefacientes sus cript a en Viena Viena en 1988. En ese contexto evidentemente que aquello que antes era resuelto por el instituto del decomiso (el producto o provecho del delito) adquiría tal magnitud en esta tipología delictiva, que ameritaba una sanción autónoma. Así, la Convención brindo una definición de lavado lavado en sentido estricto como la conversión o transferencia de bienes, a sabiendas de que tales bienes procedan de alguno o algunos de los delitos tipificados de conformidad con el inc. c.a) del presente párrafo o de un acto de participación en tal delito o delitos, con objeto de ocultar o encubrir el origen ilícito de los bienes o de ayudar a cualquier persona que participe en la comisión de tal delito o delitos a eludir las consecuencias jurídicas de sus acciones.
En los años siguientes a esa Convención, todos los países debieron adecuar sus legislaciones al mismo. Luego, en la década el 90, otro fenómeno concitó atención internacional: la delincuencia trasnacional organizada (la mafia rusa, las tríadas chinas, los carteles sudamericanos) ya no
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dinero. Así se crea la GAFI (Grupo de acción financiera), organismo internacional que dictó las 40 recomendaciones recomendaciones para implementar programas que ataquen en forma efectiva el lavado de dinero, creando un sistema de evaluaciones mutuas (entre pares) para medir la aplicación de esas recomendaciones recomendaciones por parte de sus sus estados miembros. miembros. De todo lo hasta aquí desarrollado se advierte un cambio de paradigma en la persecución penal de estos delitos con políticas criminales armonizadas entre los distintos estados a través de pactos o convenios a los que los estados necesariamente no solo debían suscribir sino también adecuar su normativa interna.
La situación en Argentina Como acabamos de señalar, la convención de Viena no sólo se conformó con brindar una conceptualización del delito de Lavado de Dinero, sino que además comprometió a los países que ratificaron el Convenio a la persecución penal de estas conductas. Argentina dio el primer paso incluyendo la figura de Lavado en el Art. 25 de la Ley de Estupefacientes (23737) en el año 1989, siendo el primer país en tipificarlo en Latinoamérica, aún antes de ser ratificada a nivel nacional la Convención de Viena. En esa primera etapa, en el país la persecución penal se circunscribía al lavado de activos derivados del tráfico de estupefacientes y el bien jurídico protegido por el delito de Lavado, se correspondía con el bien jurídico que presidía la Ley 23737, esto es la Salud S alud Pública. Ya en funcionamiento la GAFI, estableciendo el principio de evaluación mutua, se imponía la necesidad por parte de Argentina, de crear un sistema anti-lavado con normas preventivas y represivas con coherencia internacional, para poder integrarse a ese organismo. Así comenzó el debate legislativo presentándose varios proyectos en el Congreso para establecer el delito de Lavado independiente de la ley de Narcotráfico, sin ninguna definición concreta En 1999, Argentina solicito formalmente su inclusión como miembro de la GAFI, ingreso supeditado a la evaluación que el grupo realizara de las medidas implementadas en el país. Así es que encontrándose en Argentina la misión evaluadora de GAFI, se debió sancionar en forma presurosa la ley 25246 con fecha 13/4/00 Los lineamientos generales de la Ley 25426 fueron los siguientes: ¾Se legisló de modo homogéneo a los lineamentos generales de la GAFI ¾Se tipificó el lavado de activos como delito autónomo ¾Se estableció la punibilidad del delito de activos sólo a título doloso ¾Se aplicó el principio de extraterritorialidad para el delito precedente ¾Se creó la Unidad de Información Financiera ¾Se reglamentó un sistema preventivo ¾Se estableció un sistema sancionatorio administrativo La ley rigió durante 11 años y la premura de su sanción determinó un diseño normativo defectuoso y objeto de profusas críticas entre las que podemos mencionar las siguientes: ¾La
ubicación sistemática del delito de lavado de dinero, ya que se lo insertó dentro de los delitos contra la administración pública (Titulo XI) y, particularmente contra la Administración de justicia, más particularmente como una forma de encubrimiento
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La reforma refo rma de la l a Ley 26683 26683 El análisis político criminal de la efectividad de la ley 25246 ha sido negativo: durante toda su vigencia el índice de condenas penales por este delito ha sido ínfimo por no decir nulo.
El lavado lavado de dinero, un delito si n condenas co ndenas Más de siete años y medio después de la sanción de la ley de lavado de dinero, en abril de 2000, no hay condenas judiciales por ese delito. Victoria Henao Vallejo, la viuda del más famoso narcotraficante de la historia de Colombia, Pablo Escobar Gaviria, fue detenida en Argentina en noviembre de 1999, cuatro años después de su llegada al país. Según el fiscal que elevó la causa a juicio, llevaba gastados más de 2 millones de dólares provenientes del negocio de la droga. En noviembre de 2005, ante la falta de acusación del fiscal del tribunal oral que la juzgaba, fue declarada inocente. No es un caso aislado: Más de siete años y medio después de la sanción de la ley de lavado de dinero, en abril de 2000, no hay condenas judiciales por ese delito. Ninguna. La causa que más avances mostraba, en la que se investigaba el lavado de activos de una inmensa operación de narcotráfico conocida como Viñas Blancas, se cerró hace tres semanas. Hubo condenas para los traficantes, pero se absolvió a los tres supuestos lavadores, los joyeros Orentrajch, que habían pasado casi dos años en prisión. Los especialistas destacan, además, que solo hay dos condenas dictadas por la ley anterior, que rigió durante once años y que solo penaba el blanqueo de activos provenientes del narcotráfico. ¿Es que en Argentina Argentina no se lava lava dinero? No hay datos oficiales oficiales sobre el tema, pero esa no parece ser la explicación: A principios de 2001 un informe del senado de los Estados Unidos advirtió sobre hechos graves en el país. Desde octubre de 2002 la Unidad de Información Financiera (UIF), el organismo creado por la ley para detectar este tipo de operaciones, remitió a la Justicia 202 reportes de operación sospechosa (ROS) de los 2851 elaborados por los sujetos obligados (bancos, financieras, sociedades de bolsa y otros). Más allá de los cuestionamientos que pesan sobre la UIF −reformada por el gobierno en diciembre pasado, luego de un año de parálisis −, por lo menos 20 de esas remisiones dieron origen a causas penales. A eso hay que sumar un puñado de expedientes que se abrió sin pasar por la UIF
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hicieron que en junio pasado el Grupo de Acción Financiera Internacional (GAFI), el organismo internacional de lucha contra el lavado de dinero, aprobara la evaluación sobre Argentina. "El éxito no está dado por una gran cantidad de condenas, sino por un efectivo sistema de prevención, para lo que hace falta el trabajo de los tres tr es poderes del Estado. En ese sentido, Argentina ha dado pasos que la colocaron en una posición de liderazgo en el Gafisud (la versión regional del GAFI)", dijo Juan Félix Marteau, el representante representante ante ambo amboss organismos internacionales 1. Por estas razones y otras imperantes a nivel internacional, se impuso la necesidad de una reforma
Antec An tec edentes eden tes inter in ter nacio nac ional nales es Esta reforma obedeció a la necesidad de adecuar la normativa contenida en la Ley anterior a las “49 Recomendaciones” elaboradas por la GAFI durante los años 2000/2001. Debe repararse que Argentina es miembro pleno de este Grupo de Acción Financiera Internacional (GAFI-FATAF) y además ha suscripto en relación a la persecución del delito de lavado, una serie de pactos internacionales que conforman nuestro derecho interno por imperio del art. 75 inc. 22 de la CN, entre ellos, la Convención de Viena, la Convención de Palermo y la Convención de Nueva York. En ese contexto de compromisos internacionales asumidos y pese a no ser tales recomendaciones vinculantes, ha sido menester adecuar la normativa interna tanto a esas pautas que ya han sido suscriptas por más de 130 países, como a la evolución de la criminalidad de lavado de activos. Una vez incorporada Argentina a la GAFI, a partir de la sanción de la Ley 25246 en el año 2000 fue sometida a las revisiones periódicas que integran el mecanismo “follow up” establecido por ese organismo. La primera ronda de evaluaciones evaluaciones del GAFI en Argentina se realizó en en el año 2006. El informe fue negativo ya que se verificó que muchas de las recomendaciones establecidas por ese organismo no eran aplicadas en nuestro país. En la última ronda de evaluación mutua en argentina, realizada en Octubre del 2010, GAFI produjo un durísimo informe que ponía en riesgo su participación como miembro pleno en dicho organismo. Sintéticamente centra las deficiencias del régimen argentino argentino en dos cuestiones cuestiones principales: la absoluta ineficacia de la herramienta penal, evidenciada por la falta de condenas durante los más de 10 años de vigencia de la Ley 25462, y el inadecuado funcionamiento del marco regulatorio de prevención y control en la órbita de la UIF, sosteniendo que de las 49 recomendaciones de GAFI, solo hubo cumplimiento cumplimiento satisfactorio de 3. Más aún, de de las 16 recomendaciones consideradas claves y esenciales, todas fueron incumplidas, resultando Argentina el miembro pleno con más bajo nivel de cumplimiento de las 49 recomendaciones y el único que incumple la totalidad de las consideradas claves y esenciales. Ante la posibilidad de recibir sanciones que podrían aislar la economía nacional del resto de la comunidad internacional e incluso afectar la membresía de nuestro país tanto a GAFI como a G-20 se impuso la necesidad de reformar con urgencia la ley vigente para adecuarla a los parámetros internacionales exigidos.
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www.ambito.com/noticia.asp?id www.ambito.com/noticia.asp?id=589586 =589586 27 Jun 2011 – Resumen del comunicado del GAFI Publicó el informe sobre la Argentina
Oficial: GAFI no sancionó al país, reconoce avances pero pide más medidas contra lavado de dinero
El ministro de Justicia, Julio Alak (2 izq.), acompañado por el presidente de la Comisión Nacional de Valores, Alejandro Vanoli (i); la embajadora de Argentina en México, Patricia Vaca Narvaja (c) y el presidente de la UIF, José Sbatella (2d), durante la reunión del GAFI en México.
El Grupo de Acci ón Financiera Internacional Internacional (GAFI) (GAFI) comunicó oficialmente que está "seriamente preocupado" por las deficiencias de las normas de la Argentina contra el lavado de activos, pero evitó incl uir al país en una lista de naciones que no coo peran peran contr a ese delito. delito.
La inclusión de Argentina en la lista del GAFI, un cuerpo intergubernamental que promueve políticas para combatir el lavado de dinero y el financiamiento al terrorismo, sería un duro golpe al sistema bancario, ya que complicaría su operatoria, aumentaría sus costos y afectaría el crédito. "El GAFI se encuentra encuentra seriamente seriamente preocupado por los riesgos que di chas deficiencias pueden significar (...) seguirá revisando los avances en el contexto de medidas que el GAFI ha acordado seguir", según un comunicado de prensa divulgado hoy por el organismo, que deliberó la semana pasada en México.
Y añadió que en la Argentina "no han tenido lugar aún progresos sustanciales para mejorar la
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Lineamientos generales La nueva Ley 26683, modificatoria de la Ley 25246 (Lavado de Activos Delictivos) fue sancionada el pasado Primero de Junio del corriente año. A los fines de una persecución más eficaz, se ha resuelto desvincular al delito de Lavado de su ligazón sistemática con el delito de Encubrimiento, conforme se encontraba regulado en la Ley 25246. Así se suprimió la figura del Art. 278 y se modificó la denominación del Capítulo XIII, Título XI del Código Penal por el de “Encubrimiento”. En ese capítulo se sustituyó el Art. 279 por una norma que regula las disposiciones relativas a la pena y al principio de extraterritorialidad, en relación a la figura del encubrimiento regulada por el Art. Ar t. 277 y cc. c c. Se creó un nuevo título al Código Penal, el Título XIII denominado “Delitos contra el orden económico y financiero” que aborda en sus artículos 303,304 y 305 el tratamiento del delito de Lavado de Activos. De este modo, el bien jurídico protegido de la figura de Lavado de Activos Delictivos deja de ser la Administración de Justicia como se concibiera en la Ley 25246 para dar lugar al “Orden Económico” como bien que preside la sanción de esta modalidad delictiva. Ubicada sistemáticamente de esta manera, la figura de Lavado de Activos tiene autonomía y admite la posibilidad de sancionar el auto-lavado de dinero, hipótesis incompatible con la configuración anterior del ilícito según la Ley 25246, concebido como una forma especial de encubrimiento. Se ha elevado asimismo la condición objetiva de punibilidad que integra el tipo penal de la suma de 50.000 a 300.000 pesos. Entre otras características generales podemos señalar que se ha habilitado la aplicación de medidas cautelares por el juez interviniente sobre los bienes que sean instrumento, producto, provecho o efectos relacionados con este delito, desde el momento mismo de la iniciación de la investigación (Art. 305 CP). Se ha modificado las disposiciones relativas al decomiso de bienes (Arts. (Art s. 305 y 23 CP) Se ha previsto, asimismo un modelo de responsabilidad de las personas jurídicas (Art. 304 CP) Se han incorporado por otra parte a la Ley 25246 técnicas de investigación especiales para
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6.1 6.1 Lavado de din ero
Las primeras experiencias relativas al lavado de dinero datan de los años 1920/1930 cuando Al Capone y otras familias utilizaban las lavanderías como empresas fachadas para introducir en remesas de poco monto al circuito monetario formal, activos derivados de la venta de alcohol y el tráfico de heroína. De allí deriva la denominación de este delito. Coincide en esa época la mayor intervención del estado en la economía, derivada de la crisis bursátil del año treinta, momento en el que el gobierno debió actuar protegiendo la propiedad e
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El vertiginoso crecimiento del volumen económico de aquellos bienes producto o provecho del delito ocasionó que éste aspecto captara la atención de la persecución penal determinando que se lo tipificara como una figura delictiva autónoma. El primer caso internacional de condena por Lavado de Activos delictivos ocurrió en EEUU en el año 1988 contra el banco BCCI (Bank of Credit and Commerce International), con 700 filiales en todo el mundo. Este banco se había especializado en lavar activos del cartel de Pablo Escobar Gaviria. La evolución del narcotráfico y la delincuencia trasnacional generó a nivel global las reacciones detalladas infra en el apartado “Antecedentes Internacionales” de la Ley 25462. Ahora bien, a modo introductorio es importante brindar un concepto del lavado de dinero, que entendemos consiste en una operación por la cual el dinero ilícito procedente de delitos que revisten especial gravedad es invertido, ocultado, sustituido o transformado y luego restituido a los circuitos económicos-financieros legales, incorporándolo a cualquier tipo de negocio, como si lo hubiera obtenido de forma lícita.
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Una característica de un paraíso fiscal es que en el mismo suelen convivir dos regímenes fiscales diferenciados y legalmente separados. Por un lado, el que afecta a los residentes y empresas locales, los cuales están sujetos al pago de impuestos como en cualquier otro país y, por el otro, el de los no residentes, que gozan de ventajas fiscales y suelen tener prohibida cualquier actividad económica o de inversión dentro de su territorio. Para facilitar la separación de estas dos economías paralelas, usualmente se cuenta con legislación e instituciones especialmente reservadas a los no residentes, como los bancos offshore o las sociedades IBC (International Business Companies).
Otro rasgo identificatorio de un paraíso fiscal suele ser la existencia de estrictas leyes de secreto bancario y de protección de datos personales. Es habitual que los datos de accionistas y directores de empresas no figuren en registros públicos, sino que se encuentren bajo la custodia de su representante legal, el llamado agente residente (registered agent). Estas características han provocado que estos países, a menudo muy pequeños en extensión y población, hayan conseguido acumular un cuarto de la riqueza privada de todo el mundo, según el FMI.
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Mapa de Paraísos Fiscales
Es en esta etapa cuando intervienen los delincuentes de “cuello blanco”. El coste
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La figura de lavado de dinero ha sido sometida a sustancial modificación a partir de la reforma producida por la Ley 26683 en relación a su autonomía. En efecto, la decisión legislativa al momento de incorporar la figura de lavado de activos delictivos al Código Penal mediante la Ley 25462, fue integrarla como una forma de encubrimiento calificado y no como delito autónomo. autónomo. Esto aparejó dos consecuencias: consecuencias: equiparó los los requisitos típicos del encubrimiento a esta nueva figura (en cuanto a la necesidad de la existencia de un delito precedente, en el que el autor no hubiera participado) y estableció como bien jurídico protegido a la Administración de justicia. En definitiva, legislativamente se tomó posición contraria a diseñar esta figura como un delito autónomo por entender que la sanción como forma de encubrimiento de esta actividad era suficiente para desalentar desalentar las actividades ilícitas que constituyen constituyen el delito precedente. precedente. Así, se dijo: “El legislador argentino, estimó que el encubrimiento sería suficiente para combatir a la empresa criminal y por eso su tipo penal no es ni más ni menos que una forma de encubrimiento calificado, aún cuando nominalmente existe un delito de lavado de activos. 2 En conclusión la legislación argentina asumió que la figura de lavado es una forma de encubrimiento, que no se protege otro bien jurídico y que no tiene diferencia sustancial con el encubrimiento simple, aún cuando en las hipótesis que denomina denomina lavado de activos aumenta la pena pena de las personas que que cometan los verbos típicos que están previstos en el Artículo 278 que combate este último delito .”3
De este modo no se consideró la afectación mediante el delito de blanqueo de otros bienes ríd orden socio-económico.
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Procedimiento del Lavado Lavado de Dinero: Dinero: Fase de colocación u ocultación Fase Fase de contr ol y cobertura. Fase Fase de Integración. Integración. Procedimiento: el lavado es un proceso con varias etapas que van desde su obtención ilícita hasta su reinserción en el circuito económico económico financiero legal. legal. Este proceso se divide en tres etapas. A) FASE FA SE DE COLOCACIÓN COLOCA CIÓN U OCULTACIÓN OCULTA CIÓN En esta etapa se pretende hacer que desaparezca el dinero obtenido obtenido ilícitamente transformándolo en otros bienes que les faciliten su manejo o que eviten las sospechas acerca de su procedencia. Esta sustitución de bienes se realiza normalmente por cuatro canales. 1) Instituciones financieras tradicionales (bancos, empresas de créditos, transferencias interbancarias). 2) Instituciones financieras no tradicionales (corredores de bolsa, intermediarios de metales preciosos y otros de arte, casas de cambio de divisas, compraventa de premios o loterías). 3) Introducción de los bienes a la economía diaria (inversiones en negocios de gran movimiento de efectivo, supermercados, cetros de apuestas, obras de arte). 4) Otras modalidades para transportar el dinero fuera del país (transporte en efectivo por medio de correos, utilización de paraísos fiscales, adquisición de propiedades propiedades en otros países. B) FASE DE CONTROL CONTROL Y UBICACIÓN Se aleja el dinero de su
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C) FASE DE INTEGRACIÓN, PREINVERSIÓN O BLANQUEO En esta etapa el capital ya cuenta con apariencia de legalidad y se inserta en el circuito económico financiero financiero lícito. El dinero aparece en empresas legales legales o fantasmas en diversos países en negocios inmobiliarios, shoppings, hotelería, obras públicas, etc.
Bien Jurídico Protegido Es amplio el debate doctrinario doctrinario relativo a cuál es el bien jurídico protegido del delito delito de lavado de activos. La ubicación del delito anterior a la reforma (dentro del título de delitos contra la administración pública y bajo el título de los delitos contra la administración de justicia), si bien resultaba lógica desde que en ese entonces se concebía a esta figura como una forma de encubrimiento especial, fue fuertemente criticada. Básicamente se consideraba que el nivel de afectación del delito superaba ampliamente a la mera obstrucción de una investigación penal ya que sus efectos tenían serio impacto en la economía del país. Asimismo resultaba incongruente incongruente esa formulación con la propia normativa. normativa. En efecto, en la regulación anterior la pena del lavado variaba de acuerdo a la gravedad del delito precedente 4 Al respecto autorizada doctrina ha dicho: “ no se explica porque a idéntico bien jurídico se le asigna mayor o menor disvalor según la gravedad del delito subyacente, pues sea cual fuere el delito encubierto, el encubrimiento merece idéntico reproche …Esa contradicción referida a idéntico bien jurídico –idéntica afectación objetiva- pero con pena distinta en función del delito precedente, precedente, lleva de forma invariable a pensar que, intuitivamente, el legislador acepta que la ubicación sistemática
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de cualquier otro modo pusiere en circulación en el mercado, bienes provenientes de un ilícito penal, con la consecuencia posible de que el origen de los bienes originarios o los subrogantes adquieran la apariencia de un origen lícito, y siempre que su valor supere la suma de pesos trescientos mil ($ 300.000), sea en un solo acto o por la reiteración de hechos diversos vinculados entre sí.
TIPO OBJETIVO Delito Delito d e peligro peligro c oncreto de pura activi activi dad. Requiere Requiere la puesta puesta en peligro peligro efectivo d el B JP, por lo que admite tentativa La primera reflexión debe encaminarse a la sustancial s ustancial modificación producida por la Ley 26683 en la estructura del tipo objetivo desde que se ha suprimido la cláusula de exclusión del partícipe en el delito previo, con la finalidad manifiesta de permitir la incriminación del auto-lavado, respondiendo a una una de las recomendaciones recomendaciones de la GAFI. De este modo quien, por por ejemplo trafica droga y luego opera para dar apariencia lícita a las ganancias que obtuvo de la comercialización de los estupefacientes será autor de tráfico de estupefacientes y de lavado de dinero. Con anterioridad a la reforma, nunca el autor del delito precedente podía ser incriminado del delito de lavado ya que se sustentaba el privilegio del auto-encubrimiento. auto-encubrimiento. Debe advertirse además que la pena se ha incrementado en su mínimo, siendo actualmente de 3 a diez años de prisión
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Lo mismo sucede con el verbo poner en circulación máxime cuando se le adita la expresión de cualquier modo.
En definitiva estos dos últimos verbos introducidos por la reforma terminan resultando una clausula residual idéntica a la contenida en la pretérita expresión aplicar , determinando una formula laxa que afecta el principio de legalidad Nuevamente, entonces, deberemos apelar -como una forma de limitar su alcance-, a una interpretación restrictiva de la parte del artículo que dice” con la consecuencia posible de que los bienes originarios o los subrogantes adquieran la apariencia de un origen lícito”. Esto dejaría fuera del tipo penal toda conducta de mero disfrute del dinero y de los bienes provenientes del delito, regulando sólo las conductas propias del del blanqueo tendientes tendientes a sustituir unos bienes bienes por otros. Otra observación a la redacción de esta norma recae sobre la expresión con la consecuencia posible de que el origen de los bienes originarios o los subrogantes adquieran la apariencia de un origen lícito”.
Evidentemente consiste en un error material de redacción ya que no es el origen sino los bienes los que pueden adquirir apariencia de un origen lícito.
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Objetos Objetos del delito: delito : Dinero, moneda de curso legal en el país y moneda extranjera. Bienes: de acuerdo al 2312 2312 CC. No solo productos del delito sino los que derivan de el, es decir las ganancias del objeto ilícito. Es decir se prevé el blanqueo en cadena (pueden provenir de otro otro blanqueo). blanqueo). Deben
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expresión un vínculo intencional. Bajo esta óptica el dolo eventual es admisible. Lo que no requiere el tipo es ánimo de lucro. La forma culposa, prevista en la ley 25246 y luego vetada por el Decreto 370/00 no es ni siquiera considerada por la actual reforma. Coincidimos con esta política ya que es muy difícil concebir esta modalidad delictiva en forma culposa.
Agrav Ag ravant antes: es: Habitu Habi tuali alidad dad.. As ociac oc iació ión n o Banda Ban da
Art. 303 inc. 2) La pena prevista en el inciso 1 será aumentada en un tercio del máximo y en la
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diferencia de lo que ocurre con la reincidencia, por lo que, como tal cuestión de hecho, es de apreciar por el tribunal de instancia en atención a los elementos de prueba con los que se hubiere contado para formar convicción acerca de su concurrencia. Asoc As ociac iació ión n Il íci ta: ta: Entendemos que asociación o banda son términos equivalentes y deben ser entendidos conforme la definición que brinda el art. 210 del CP. La diferencia existente entre la asociación ilícita prevista por el art. 210 y la prevista por el Art. 303 inc. 2 a es que mientras que el objetivo de la primera es la comisión de delitos indeterminados, el de la segunda es la comisión continuada de delitos de lavado.
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• 1. Multa de dos (2) a diez (10) veces el valor de los bienes objeto del delito. • 2. Suspensión total o parcial de actividades, que en ningún caso podrá exceder de diez (10) años. • 3. Suspensión para participar en concursos o licitaciones estatales de obras o servicios públicos o en cualquier otra actividad vinculada con el Estado, que en ningún caso podrá exceder de diez (10) años .• 4. Cancelación de la personería cuando hubiese sido creada al solo efecto de la comisión del delito, o esos actos constituyan la principal actividad de la entidad. • 5. Pérdida o suspensión de los beneficios estatales que tuviere.
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deberían ser más bien reglas para la atribución de las consecuencias del ilícito a la persona jurídica que criterios de graduación. graduación. También se advierte la presencia de una verdadera excusa absolutoria en el último párrafo del Art. 304 CP. Así se establece la inaplicabilidad de las sanciones previstas por los incisos 2 y 4 del Art 304 cuando fuere indispensable mantener la continuidad operativa de la entidad, o de una obra, o de un servicio en particular. particular. Es un caso de exención exención de pena basados basados en criterios políticos de oportunidad o conveniencia, en el caso consistiría en evitar provocar daños sociales de importancia tales como incremento de la desocupación o disminución de la producción. Lamentablemente no se ha previsto por el cuerpo legislativo acompañar estas novedosas sanciones con disposiciones procesales que permitan saber cómo ha de enjuiciarse a la persona jurídica. Consiguientemente no se ha previsto como regular r egular apropiadamente la defensa en juicio
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Se obliga, además, a deducir una acción civil o administrativa de restitución a quien pretenda recobrar el bien.
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ayude a esclarecer el hecho objeto de investigación u otros conexos, o suministre datos de manifiesta utilidad para acreditar la intervención de otras personas, siempre que el delito en que se encuentre
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DISPOSICI DISPOSICIONES ONES RELATIVAS RELATIVAS A LA PENA:
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