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Spouses and Agents Liable for Offences: Argentine Law
In Argentina, spouses and agents can be held liable for offences related to bribery and corruption. According to Article 250 of the Criminal Procedure Code, certain individuals are required to provide written reports rather than testify as witnesses in court. These include:
- The President
- Vice President
- Provincial governors
- Mayor of Buenos Aires
- National and provincial ministers
- Legislators
- Members of the judiciary
- Diplomatic ministers
- General consuls
- Senior officers of the armed forces
However, if spouses or agents facilitate the commission of a crime related to bribery and corruption, they can be punished as accomplices. In such cases, they will be subject to the same penalties as the main perpetrator.
Authorities with Powers of Prosecution, Investigation, and Enforcement
The Argentine federal criminal courts are responsible for hearing cases related to bribery and corruption. These courts also conduct investigations or searches, which can be delegated to the prosecutor. All national and local police forces are at the disposal of the federal judiciary as court assistants, performing, executing, and complying with their orders.
Powers of Prosecution
The courts have broad powers under the Code of Criminal Procedure, including:
- Requesting reports from public and private agencies
- Ordering procedural and precautionary measures to avoid obstruction of investigations and prevent escape of criminals
- Lifting secrecy orders
- Detaining accused individuals
- Prohibiting travel outside the country
- Seizing and freezing assets
- Issuing search warrants
- Confiscating assets
Powers of Search/Compel Disclosure
The national and local police forces are empowered to conduct searches or compel disclosure by order of the federal courts.
Convictions and Sanctions
Convicted individuals can face imprisonment from one to six years, as well as perpetual special disqualification from public office. Legal entities that engage in corruption crimes can also be held criminally liable.
Safeguards
There are measures in place to safeguard the conduct of investigations, including a process of appeal and judicial review.
Tax Treatment
The Income Tax Law does not explicitly prohibit the deductibility of bribes, ransoms, or other payments arising from blackmail or extortion. However, it does specifically state that net losses arising from illegal operations are non-deductible. The government has also stated that the deductibility of bribes is implicitly prohibited by Argentine tax law.
Conclusion
In conclusion, spouses and agents can be held liable for offences related to bribery and corruption in Argentina. Authorities have broad powers to investigate and prosecute such crimes, and convicted individuals can face imprisonment and other penalties. Safeguards are in place to ensure the fair conduct of investigations, and the tax treatment of bribes and other illegal payments is limited by law.