The crime of tax evasion as predicate offence in the crime of money laundering

Abstract

The crime of money laundering typified in article 301 of the Spanish criminal code includes the proceeds of all crimes, not only drug's traffic.

The relationship between the crime of tax evasion and money laundering is in the center of attention since FATF's AML/CFT standards of February, 2012, introduced the recomendation to consider tax crimes as predicate offence for money laundering. Due the broad escope and indetermination of the crime of money laundering it follows always the crime of tax evasion, what raises the question of the principle ne bis in idem. The question about the meaning of accumulating both crimes can also be raised. As reasons for such acumulation have been pointed that the time to prosecute the crime of money laundering is longer and its proof is easier. But the crime of tax evasion could have a longer time to prosecution and the proof of this crime when no previous indictment for tax evasion has taken place is technically more complicated than the proof of drug's traffic.

Self denunciation and tax amnesties do not extend their effects to the crime of money laundering. The reform project of the criminal code, September, 2012, maintains the prevision of no punishement for accounting or falsification crimes conected to a tax evasion when the taxpayer voluntarily discovers this crime and pays the tax owed, but does not foresees the same for the crime of money laundering. This makes possible the prosecution for money laundering in the case of a tax crime voluntarily discovered by the taxpayer following the general regulations on voluntary compliance or concrete laws providing for tax amnesties.