Pursuant to Article 2635 of the Civil Code, the offense of “corruption between private parties,” occurs where any (i) director, general manager, or executive who is entrusted with the preparation of a company’s accounting documents, (ii) statutory auditor, (iii) liquidator or (iv) anyone subjected to the direction or supervision of the individuals at (i) to (iii) above, also through a third party (“per interposta persona”)

(a) requests, accepts, or receives money or other advantage or the promise thereof,

(b) for her or his own or others’ benefit,

(c) in order to perform or neglect to perform actions in violation of the obligations pertaining to her or his office or of her or his duty of loyalty.

A person who gives or promises money or other advantages to the subjects enumerated above is also punished under Article 2635 of the Civil Code.

According to Article 2635 of the Civil Code, it is irrelevant whether the person actually carried out the action or omission in breach of his duties. What matters is whether that person requested, accepted, or received an improper advantage to commit or omit such acts. In those circumstances, the offense is punished not only when the person promises or gives an improper advantage, but also when he merely offers such advantage.

Finally, the offense is punished even if the act or omission does not cause detriment to the company.

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