Argentina’s Fight Against Corruption: Police Powers and Penalties

Empowering Law Enforcement to Combat Corruption

In a bid to combat corruption, Argentina has granted its national and provincial police forces increased powers to conduct searches, obtain evidence, and make arrests on behalf of the federal courts. These powers are outlined in the country’s Criminal Procedure Code.

Police Powers and Authorities

• Judges and prosecutors have the authority to conduct interviews, while the police can perform witness interviews by order of these authorities.
• Accused individuals can only be interviewed by a judge.
• The police have the power to conduct searches and compel disclosure by order of the federal courts.
• They can request reports from public and private agencies, as well as make arrests, all under the supervision of the courts.

Court Orders and Injunctions

In addition to these powers, judges and prosecutors have the authority to issue court orders or injunctions to enforce their decisions.

Penalties for Corruption

• Convictions for bribery and corruption can result in imprisonment ranging from one to six years, depending on the role of the individual involved.
• Public officials who receive gifts or promises to perform duties can face perpetual disqualification from public office.
• Legal entities can also be held criminally liable for corruption crimes if they are found to have been directly or indirectly involved in such activities.

Preventing Corruption

The Argentine government has taken steps to prevent bribery and corruption, including:

• Imposing administrative sanctions on companies found guilty of such offenses. These sanctions can include:
  • Declaring contracts null and void
  • Removing companies from the state registry of suppliers and contractors
  • Other measures

Tax Treatment of Bribes

Argentina’s Income Tax Law does not explicitly prohibit the deductibility of bribes or other payments arising from illegal activities. However, the government has stated that the deductibility of such payments is implicitly prohibited under Argentine tax law.

Supreme Court Ruling on Extraordinary Losses

The Supreme Court of Argentina has held that certain payments made as a result of criminal activity, such as ransoms paid for the kidnapping of a company director, may be deductible as an extraordinary loss if certain conditions are met.