Responsabilidad penal de la empresa y compliance en Argentina

This article aims to give a general overview of Compliance Programs in Argentina criminal law within the framework established by the Corporate Criminal Liability Law n° 27.401 and the Criminal Code. The reform introduced, for the first time in Argentina, the criminal liability of legal entities. Th...

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Detalles Bibliográficos
Autor: Yacobucci, Guillermo J.
Tipo de recurso: artículo
Fecha de publicación:2025
País:Perú
Institución:Pontificia Universidad Católica del Perú
Repositorio:PUCP-Institucional
Idioma:español
OAI Identifier:oai:repositorio.pucp.edu.pe:20.500.14657/205059
Acceso en línea:https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/32048/28005
http://hdl.handle.net/20.500.14657/205059
https://doi.org/10.18800/dys.202501.018
Access Level:acceso abierto
Palabra clave:Compliance
Corporate criminal liability
Legal entities
Argentine criminal law
Law No. 27,401
Responsabilidad penal corporativa
Personas jurídicas
Derecho penal argentino
Ley 27.401
https://purl.org/pe-repo/ocde/ford#5.05.00
Descripción
Sumario:This article aims to give a general overview of Compliance Programs in Argentina criminal law within the framework established by the Corporate Criminal Liability Law n° 27.401 and the Criminal Code. The reform introduced, for the first time in Argentina, the criminal liability of legal entities. The paper shows clearly the close relationship between the compliance and the corporate criminal liability in Argentina´s law. The existence of an effective compliance program protects, under certain conditions, against corporate criminal liability for some wrongdoing or misconduct of its directors or employees. Therefore, building a solid foundation of compliance increases the chances of a corporation avoiding criminal liability for a crime; even to exemption of criminal sanction.