¿Es legalmente posible que la evasión de tributos actúe como delito precedente del lavado de activos del art. 303 del C. P.?
Abstract
This article examines the constitutional and statutory grounds for treating tax evasion —as defined under Argentine criminal law— as a predicate offense to money laundering underArticle 303 of the National Criminal Code, as amended by Law No. 27,739 (Official Gazette, March 15, 2024). It assesses whether the tax savings derived from non-payment can be legallycharacterized as proceeds of crime, and explores related issues.
Fields of Study & Subjects
Crime
Illicit Activities
and Governance
Criminal Law and Policy
Taxation and Compliance Studies
Publication details
- Journal / source
- Revista de Estudio de Derecho Tributario Contabilidad y Auditoría │Universidad Blas Pascal
- Volume
- 3
- Issue
- 3
- Pages
- 113–131
- Publication date
- 29 January 2026