JURISPRUDENCIA RECIENTE SOBRE EL DELITO DE BLANQUEO DE CAPITALES.

Abstract

This article is a study of the jurisprudential treatment that the Supreme Court (Division II) has accorded to the crime of money laundering. A selection of the doctrine that appears to the author to be of the most interest is presented, drawn from sentences handed down after money laundering as defined in the law has been recognised. In the introduction, an account is given of the approval of Act 10/2010 of 28 April on prevention of money laundering and the financing of terrorism. Then, the portions of the Penal Code that address money laundering are transcribed (sections 1 to 8). This is followed by a look at: the historical evolution of the definition of money laundering as a crime (sections 9 and 10); the fundamental characteristics of the criminal charges (sections 11 to 21); the possibilities of commission through negligence and, in such cases, the effect of a registrar's being regarded as a taxpayer, plus existing contradictory jurisprudence (sections 22 to 25). There is a collection of pronouncements on confiscation, which may be of special interest whereas they concern registered property (sections 26 to 29). This is followed by a transcription of pronouncements that look at the delicate issue of the balance between the needs of the criminal investigation and the rule of judicial protection (sections 30 to 35). Lastly the application of the rule of non bis in idem in matters of this sort is discussed (sections 36 to the end).