Viabilidad de la responsabilidad penal de las personas jurídicas por el delito de lavado de activos en la legislación peruana

• Autor: Caballero Mego, Hagler Luis Manuel
• Formato: tesis doctoral
• Fecha de Publicación: 2024
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/10576
• Enlace del recurso: https://hdl.handle.net/20.500.12737/10576
• Nivel de acceso: acceso abierto
• Materia: Lavado de activos; Responsabilidad penal; Personas jurídicas; Legislación; Perú; https://purl.org/pe-repo/ocde/ford#5.05.02

The current investigation seeks to determine whether companies can be criminally responsible for the criminal offense of money laundering in Peruvian regulations, and as specific objectives to evaluate the position of the supreme criminal judges on the responsibility of collective entities in the aforementioned criminal offense and establish the legal nature of the accessory consequences adjustable to the corporation. The research is basic, as dogmatic and jurisprudential knowledge has been applied to answer the questions raised, it is qualitative because it is based on theoretical positions. Although Law No. 30424 (2016) positivizes the responsibility of companies when their members commit the aforementioned criminal offense using the company for said purpose, among other crimes; However, although it is considered an administrative responsibility, the sanctions must be imposed after the company is prosecuted and the Public Ministry includes it as a procedural subject. During this process, the company can exercise its constitutional rights such as defense, innocence, double appeal and others. Likewise, said procedural incorporation is subject to a judicial decision, a jurisdiction in which sanctions must even be imposed, which may well be reviewed via challenge by the higher instance and it is even viable to file a cassation appeal when warranted.