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Spouses and Agents Liable for Offences: An Overview
In Argentina, spouses and agents who facilitate the commission of a crime can be held liable as accomplices. This article will explore the powers of prosecution, investigation, and enforcement in cases of bribery and corruption, as well as the consequences of non-compliance.
Authorities and Powers
The various Argentine federal criminal courts have jurisdiction over bribery cases and matters concerning corruption of public officials. These courts are responsible for conducting investigations and can delegate these powers to prosecutors. National and local police forces are also at the disposal of the federal judiciary as court assistants, performing and executing orders issued by the courts.
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 prevent obstruction and escape of criminals
- Lifting secrecy orders
- Detaining accused individuals
- Prohibiting travel
- Seizing and freezing assets
- Issuing search warrants
- Confiscating assets
Investigation Powers
Under the Criminal Procedure Code, judges and prosecutors have the power to conduct interviews. Police forces can also perform or execute witness interviews by order of these authorities. Accused individuals’ statements can only be performed by judges.
Convictions and Sanctions
The sanctions for participating in bribery and corruption include:
- Civil/administrative proceedings: contracts can be declared null and void, and companies can be removed from state registries
- Criminal proceedings: imprisonment from one to six years, perpetual special disqualification from public office, or removal of legal entities from state registries
Safeguards
To safeguard the conduct of investigations, measures include:
- A process of appeal
- A process of 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 state that net losses arising from illegal operations are non-deductible.
Conclusion
In summary, spouses and agents can be held liable for facilitating crimes, while authorities have powers to investigate and prosecute bribery and corruption cases. Sanctions include imprisonment, disqualification from public office, and removal of legal entities from state registries. Safeguards ensure the integrity of investigations, and tax treatment prohibits deductibility of illegal payments.
References
- Code of Criminal Procedure
- Criminal Code
- Income Tax Law
- Law No 27,401