La Justicia confirmó nuevamente la legalidad del “contado con liquidación”
Author | Roberto E. Silva (h.),Juan M. Diehl Moreno,Gabriel Matarasso |
Date | 31 March 2015 |
Published date | 31 March 2015 |
Law Firm | Marval O'Farrell Mairal |
El 11 de marzo de 2015, la Sala “B” de la Cámara Nacional de Apelaciones en lo Penal Económico resolvió confirmar la sentencia del Juzgado Nacional en lo Penal Económico N° 3, Secretaría 6, en el marco de la causa caratulada “BBVA Banco Francés S.A. s/ inf. Ley N° 24.144”, por la cual se resolvió absolver de culpa y cargo a BBVA Banco Francés S.A. (“BBVA”) y ciertas personas físicas sumariadas, en orden a ciertas infracciones a la Ley N° 19.359 del Régimen Penal Cambiario (el “Régimen Penal Cambiario”), y ciertas Comunicaciones complementarias dictadas por el Banco Central de la República Argentina (“BCRA”).
La Sala B ratificó la falta de encuadramiento de las conductas analizadas (operaciones de compra y venta simultánea de títulos con un mismo cliente, liquidando unas en pesos en la Argentina y las otras en moneda extranjera en el exterior, conocidas como “contado con liquidación”) como un delito bajo el Régimen Penal Cambiario al considerar que dichas operaciones no constituyeron operaciones de cambio en sentido técnico o estricto. Al respecto, se indicó que para que exista una operación de cambio en sentido técnico, como regla general, debe existir necesariamente un intercambio o una permuta de una moneda por otra, y debe estar siempre involucrada la moneda nacional.
En la apelación, Procelac había sostenido que “las pretendidas operaciones de valores negociables constituyeron una mera apariencia tendiente a disimular operaciones de cambio, eludiendo pasar por el control regulatorio implementado.”(…) "... a los fines de evaluar la naturaleza de la maniobra, hay que estar menos al ropaje jurídico que se le pretendió otorgar, que a la realidad económica subyacente…”.
Sin embargo, la Cámara no consideró de aplicación el principio de la realidad económica sino que sostuvo que existe una prohibición constitucional de realizar una interpretación extensiva y una aplicación analógica de los principios sancionatorios a conductas que no son las previstas normativamente, ya que de lo contrario se violaría el principio de legalidad invadiéndose indebidamente la esfera de libertad asegurada por la Constitución...
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