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Spouses and Agents Liable for Offences: Argentina
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In Argentina, associated persons who facilitate the commission of a crime can be held liable as accomplices. This means they will face the same penalties as the main perpetrator.
Authorities and Enforcement
The Argentine federal criminal courts have the power to hear bribery cases and matters concerning corruption of public officials. These courts are also responsible for conducting investigations, which can be delegated to the prosecutor. National and local police forces work under the federal judiciary’s authority, performing searches and executing orders as court assistants.
Prosecution Powers
Federal judges 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
- Lifting bank secrecy orders
- Detaining accused individuals
- Prohibiting travel
- Seizing and freezing assets
- Issuing search warrants
- Confiscating assets
Powers of Interview, Search, and Compulsion
Under the Criminal Procedure Code, judges, prosecutors, and police forces have the power to conduct interviews, searches, and compel disclosure. Accused individuals’ statements can only be taken by a judge.
Convictions and Sanctions
In Argentina, bribery and corruption cases can result in criminal penalties, including:
- Imprisonment from one to six years for public officers who receive gifts or promises, and for individuals who give or offer gifts to influence public officials.
- Legal entities can also face criminal liability if they are involved in corruption crimes.
Safeguards and Appeal
To safeguard the conduct of investigations, there is a process of appeal and judicial review in Argentina. This ensures that investigations are conducted fairly and that any mistakes can be rectified through the appeals process.
Tax Treatment
The Argentine Income Tax Law does not explicitly prohibit the deductibility of bribes or other payments arising from blackmail or extortion. However, the government has stated that such payments are implicitly prohibited by tax law, and net losses arising from illegal operations are non-deductible.
In summary, in Argentina, spouses and agents can be held liable for offences if they facilitate the commission of a crime, and associated persons who enable corruption can face criminal penalties. The authorities have broad powers to investigate and prosecute bribery and corruption cases, and there are safeguards in place to ensure fair investigations and appeals processes.