Crime de lavagem de capitais e compliance: a eficácia da lei e a responsabilização criminal dos agentes financeiros.

Abstract

The crime of money laundering is characterized by Law number 9,613 of March 3, 1998 and amended by Law number 12,683 of July 9, 2012; which have the phenomenon of focus for discussion around the planet. It is the pillar that supports the functioning of the largest criminal organizations in existence. Many spurious transactions are carried out using financial institutions as a means, causing economic, social problems, image risk and equity risks. In order to avoid such practice and comply with the provisions of specific laws, the Central Bank of Brazil issued rules implementing internal controls and compliance, according to Resolution number 2.554 / 98. The research analyzes the law in force and the compliance procedures and their effectiveness and efficiency in practice within financial institutions and the criminal responsibility that must be attributed to the financial agents themselves. The present monographic work is carried out with the analysis of the legislation and doctrines related to the theme, based on the hermeneutic-legal method and on the research of bibliographic and documentary research. It can be concluded from the analysis presented in the form of final considerations that failure to comply with compliance duties implies administrative sanctions, with the institutions not having guarantor duties, according to the description of Article 1, § 2, II of Law 9.613 / 98, being necessary to think about the problems that involve compliance in the national order.