Criminal Defense Lawyer

Federal criminal law in Argentina encompasses crimes whose jurisdiction falls under the federal courts, as they affect national interests or involve matters specifically delegated to the federal government. Federal crimes include tax evasion, money laundering, immigration offenses, forgery of public documents and extradition proceedings. Federal courts seated in each jurisdiction throughout the country are responsible for investigating and prosecuting these crimes in accordance with the Criminal Code and special criminal statutes.

When facing an extradition request, whether active (requested by Argentina from another country) or passive (requested by another country from Argentina), it is essential to retain specialized criminal defense counsel immediately. In Argentina, extradition proceedings are governed by Law 24,767 and applicable bilateral treaties. The person sought has the right to oppose extradition before the intervening federal judge, alleging grounds such as statute of limitations, the political nature of the offense, the risk of persecution, or the requirement of dual criminality. It is also possible to challenge Interpol Red Notices and request their review before the Commission for the Control of Files.

Tax Criminal Law 27,430 classifies as federal crimes the simple and aggravated evasion of national taxes, the improper use of tax benefits, the misappropriation of withheld or collected taxes, and fraudulent tax insolvency. Simple evasion applies when the evaded amount exceeds $1,500,000 per tax per fiscal year, while aggravated evasion requires amounts exceeding $15,000,000 or the involvement of interposed persons. Penalties range from 2 to 9 years of imprisonment, and AFIP acts as plaintiff in criminal proceedings.

Money laundering, defined in Articles 303 and 304 of the Argentine Criminal Code, consists of converting, transferring, managing, selling or applying assets derived from a crime, with the possible consequence that the original assets or their substitutes acquire the appearance of lawful origin. Penalties range from 3 to 10 years of imprisonment, and are aggravated when the perpetrator is a public official or the amount exceeds $10,000,000. The Financial Information Unit (UIF) is the agency responsible for prevention, and Argentina complies with FATF standards. Under Law 27,401, legal entities may also be held criminally liable for these offenses.

Forgery of public documents is defined in Articles 292 to 298 of the Argentine Criminal Code. Material forgery of a public document (altering a genuine one or fabricating a false one) carries penalties of 1 to 6 years of imprisonment. Ideological falsehood (inserting false statements into a public document) carries penalties of 1 to 6 years. The use of a forged document is punished with the same penalty as the forgery itself. Forgery of passports, national identity cards or other identity documents constitutes an aggravating factor. When these crimes are linked to immigration or tax proceedings, jurisdiction is federal.