The cumulation between money laundering and tax crimes

a brief analysis in the light of the principle non bis in idem

Abstract

The objective of this article is to investigate the cumulation of offenses between money laundering and crimes against the tax system, based on the principle of non bis in idem and identifying the specific unfair content for each of these criminal offenses. The element that guides the discussion is the explanation of the institute of self-laundering, as well as the examination of the parameters for tax crimes to appear as antecedents to money laundering. The methodology adopted by the work is the historical and qualitative analysis of the doctrinal and jurisprudential framework pertaining to the subject matter. The outcome of this examination is a set of criteria to be observed in determining whether the principle of absorption applies in situations of cumulative offenses involving money laundering and tax crimes. In conclusion the work points to the necessity for the jurist to pay attention to the legislative evolution of the matter, which has tended, until now, to compromise the determination and predictability of the legal order. In this sense, the appropriate application of principle of absorption, when authorized by the circumstances of the specific case, in which the prohibition of bis in idem is considered, is a valuable tool in the search for solutions.