Financial Crime World

Argentina: Persons as Accomplices in Bribery Cases

In Argentina, individuals who facilitate the commission of bribery crimes can be held accountable as accomplices, facing the same penalties as the main perpetrator.

Enforcement Authorities

The Argentine federal criminal courts are responsible for investigating and prosecuting bribery cases. These courts have the power to conduct searches, issue arrest warrants, and seize assets. National and provincial police forces are at their disposal to assist with investigations.

Responsibilities of Federal Criminal Courts

  • Investigate and prosecute bribery crimes
  • Conduct searches and seizures
  • Issue arrest warrants
  • Seize and freeze assets
  • Confiscate assets

Prosecution Powers

Judges in Argentina’s federal criminal courts have broad powers to investigate and prosecute bribery crimes. They can:

Investigation and Prosecution Powers

  • Request reports from public and private agencies
  • Order procedural and precautionary measures to prevent obstruction of justice or escape by criminals
  • Detain accused individuals
  • Prohibit travel outside the country
  • Seize and freeze assets
  • Issue search warrants
  • Confiscate assets

Accomplices and Liability

Individuals who facilitate bribery crimes can be held liable as accomplices. This includes:

Accomplice Liability

  • Spouses of individuals involved in bribery schemes
  • Agents or representatives of companies involved in bribery

Accomplices can face the same penalties as the main perpetrator, including imprisonment and special disqualification from public office.

Convictions and Sanctions

Bribery convictions can result in fines, penalties, and criminal sanctions. In some cases, contracts involving bribery may be declared null and void, and companies involved may be removed from state registries of suppliers and contractors.

Consequences of Conviction

  • Fines
  • Penalties
  • Criminal sanctions
  • Contracts declared null and void
  • Companies removed from state registries

Tax Treatment

The Argentine Income Tax Law does not explicitly prohibit the deductibility of bribes or other payments arising from illegal activities. However, the government has stated that deducting such payments is implicitly prohibited by tax law. In some cases, extraordinary losses resulting from criminal activity may be deductible if properly documented and proved.

Tax Implications

  • Bribes are not explicitly prohibited for deduction
  • Government considers deducting bribes to be implicitly prohibited
  • Extraordinary losses from criminal activity may be deductible with proper documentation

Safeguards

Some individuals are protected from testifying as witnesses in bribery cases, including:

Protected Individuals

  • The President
  • Vice President
  • Provincial governors
  • Mayors of Buenos Aires
  • National and provincial Ministers
  • Members of the judiciary
  • Diplomatic officials
  • Senior officers of the armed forces

These protections apply to written reports only, not to oral testimony.