«Sobre el delito fiscal como actividad delictiva antecedente del blanqueo de dinero: Experiencia española y breve análisis comparado respecto a la regulación italiana»

Abstract

The introduction of self-laundering according with the European Unionrequirements and FATF recommendations has led a regulatory, dogmatic, and case-law revolution in the Italian and Spanish legal systems. In this regard it is worthconsidering whether tax crimes may be included as previous criminal activity formoney laundering when it is committed by the same subject. This issue has raisedenormous controversy because it could infringe the non bis in idem principle. Thesolutions that can be found in both countries are striking. Whereas in Italy it wasopted for the amendment of Art. 648 ter I, laying down in the new clause that theacts of personal enjoyment from defrauded payment will not be considered as part ofself-laundering offence, in Spain it has been developed a restrictive case-lawinterpretation, which leads us to reformulate the question raised. The questionshould not be if tax offences (or any other) can be considered previous "criminal activity" as part of the money-laundering offence without further clarifications, butabout the rules to be applied for the concurrence of crimes in cases where bothoffences haven been committed.