UIF: Corte Suprema falló sobre obligación de reportar operaciones de clientes de bancos
Published date | 30 June 2017 |
Date | 30 June 2017 |
Author | Francisco Abeal,Roberto E. Silva (h.) |
Law Firm | Marval O'Farrell Mairal |
Con fecha 23 de mayo de 2017, la Corte Suprema de Justicia de la Nación (“CSJN”), en los autos “Recurso de queja deducido por los actores en la causa Banco Macro SA y otros c/ UIF s/ Código Penal – Ley N° 25.246 – Dto. 290/ 2007 – art. 25”, revocó la sentencia de la Sala II de la Cámara Nacional de Apelaciones en lo Contencioso Administrativo Federal (“CNACAF”), que confirmaba la validez de la multa de $822.312 impuesta por la Unidad de Información Financiera (“UIF”), mediante la Resolución UIF 124/2014 (la “Resolución Sancionatoria”), contra Banco Macro SA (“Banco Macro”) y los miembros de su órgano directivo.
La UIF impuso la multa a Banco Macro y los miembros de su directorio en virtud del incumplimiento del deber de reportar las operaciones efectuadas por uno de sus clientes, conforme lo dispuesto por el artículo 21, inciso b, de la Ley N° 25.246 y las respectivas Resoluciones UIF 2/2002 y 2/2007.
Ante la notificación de la Resolución Sancionatoria, Banco Macro interpuso un recurso de apelación directa ante la CNACAF, cuya Sala II desestimó, confirmando así la multa impuesta por la UIF. Para fallar en tal sentido, la Sala consideró que, si bien correspondía aplicar al incumplimiento el período de prescripción de dos años previsto en el artículo 62, inciso 5, del Código Penal, la UIF había realizado diversos actos y diligencias para impulsar el procedimiento sumarial y, por lo tanto, había interrumpido el curso de la prescripción. A su vez, argumentó que correspondía aplicar las multas de la Resolución Sancionatoria a los miembros del directorio por aplicación del artículo 24 de la Ley N° 25.246.
Banco Macro interpuso un recurso extraordinario federal, cuya denegación dio origen al recurso de queja resuelto por la CSJN.
La CSJN dejó sin efecto la sentencia apelada y ordenó la devolución de los autos a la...
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