Is it legally possile for tax evasion to acts as a preceding crime to money laudering in art. 303 of the C.P.?

Authors

DOI:

https://doi.org/10.37767/3008-8216(2025)007

Keywords:

Tax evasion, Money laundering, Predicate offense, Economic criminal law, Principle of legality

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 under
Article 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 legally
characterized as proceeds of crime, and explores related issues. 

Author Biographies

  • Mariano Longobardi

    Abogado (UNC). Especialista en Derecho Penal (UNC). Titular de Cátedra y Profesor de postgrado de Derecho Penal Económico. Autor de publicaciones de la especialidad y conferencista. Socio del estudio “De Allende, Gianotti, Aguirre Mosquera y Longobardi - ABOGADOS” 

  • Germán Gianotti

    Abogado UBP. Contador Público UNC. Profesor de grado y posgrado en materia tributaria y penal económica. Autor de publicaciones de la especialidad y conferencista. Socio del estudio “De Allende, Gianotti, Aguirre Mosquera y Longobardi - ABOGADOS”

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Published

2026-01-29

Issue

Vol. 3 No. 3 (2025): Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría

Section

Tributarios

How to Cite

Longobardi, M. ., & Gianotti, G. . (2026). Is it legally possile for tax evasion to acts as a preceding crime to money laudering in art. 303 of the C.P.?. Revista De Estudio De Derecho Tributario, Contabilidad Y Auditoría │Universidad Blas Pascal, 3(3), 113-131. https://doi.org/10.37767/3008-8216(2025)007