Un contador es hallado responsable en un caso de lavado de dinero
Author | Andrés O'Farrell,Fernando Frávega,Maximiliano Rizza |
Date | 09 November 2021 |
Published date | 09 November 2021 |
Law Firm | Marval O'Farrell Mairal |
Un exfuncionario público fue investigado por presunto enriquecimiento ilícito, tras ser acusado de recibir sobornos en ejercicio de su cargo y lavar ese dinero mediante una serie de estructuras financieras. La imputación también alcanzó a distintas personas acusadas de colaborar con el blanqueo, incluyendo al contador de una de las empresas empleadas para ese fin.
En su defensa, el contador alegó el cumplimiento de todas las formas aplicables a la operación en cuestión. Además, dijo no haber advertido ningún indicio de ilicitud, en cuanto se trataba de una transacción entre entidades reales, debidamente documentadas y con movimientos bancarizados.
No obstante, las autoridades entendieron que el contador sí conocía el origen ilícito de los bienes y ‒aun así‒ cooperó con el armado de las estructuras financieras que contribuyeron a su blanqueo. Por tanto, la Sala II de la Cámara Federal de Casación Penal confirmó el procesamiento del contador como partícipe necesario del delito de lavado de dinero.
Se trata de un precedente interesante sobre la responsabilidad de los contadores en materia de lavado de activos de sus clientes, ya que no requiere de irregularidades o infracciones administrativas para la configuración del ilícito penal.
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