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Spain: Phase 2 DIRECTORATE FOR FINANCIAL AND ENTERPRISE AFFAIRS SPAIN: PHASE 2 REPORT ON THE APPLICATION OF THE CONVENTION ON COMBATING BRIBERY OF FOREIGN PUBLIC OFFICIALS IN INTERNATIONAL BUSINESS TRANSACTIONS AND THE 1997 RECOMMENDATION ON COMBATING BRIBERY IN INTERNATIONAL BUSINESS TRANSACTIONS This report was approved and adopted by the Working Group on Bribery in International Business Transactions on 24 March 2006. TABLE OF CONTENTS EXECUTIVE SUMMARY ............................................................................................................................ 4 A. INTRODUCTION ............................................................................................................................... 5 1. Economic background and international economic relations........................................................... 5 2. Overview of corruption trends.......................................................................................................... 6 3. Preparation of the on-site visit.......................................................................................................... 6 B. PREVENTION AND DETECTION.................................................................................................... 7 1. Prevention of foreign bribery and related offences .......................................................................... 7 a) Government and public agencies in general ............................................................................... 7 b) Government efforts to improve private sector awareness and prevention.................................. 8 i) Export credit and trade promotion agencies................................................................................ 8 ii) Development agencies ................................................................................................................ 9 c) The private sector and civil society........................................................................................... 10 i) Companies, business organisations and the professions........................................................... 10 ii) NGOs and the press .................................................................................................................. 11 2. Detection and reporting of foreign bribery and related offences.................................................... 12 a) Detection and reporting by private individuals and companies, including whistleblowing protections ....................................................................................... 12 b) Detection and reporting by government and public agencies in general .................................. 13 c) Detection and reporting by tax inspectors................................................................................. 13 d) Detection and reporting by accountants and auditors ............................................................... 15 e) Detection and reporting in the context of the money laundering reporting system .................. 17 C. INVESTIGATION AND PROSECUTION....................................................................................... 19 1. Prosecutorial and investigative bodies ........................................................................................... 19 a) The State Prosecution Service, the ACPO and the police......................................................... 19 b) Investigative powers of the prosecution and police, including with regard to bank and tax information .......................................................................................................... 19 c) Attribution of foreign bribery cases to prosecutors: the "special significance" criterion for ACPO jurisdiction.................................................................................................21 2. Initiation and conduct of cases ....................................................................................................... 23 a) Uncertainty regarding applicable procedures for foreign bribery cases ................................... 23 b) The initiation of cases ............................................................................................................... 24 c) The initial prosecutorial investigation....................................................................................... 25 d) The judicial phase ..................................................................................................................... 26 3. Mutual legal assistance (MLA) and extradition ............................................................................. 28 a) Mutual legal assistance ............................................................................................................. 28 b) Extradition................................................................................................................................. 30 4. Treatment of allegations in the public domain ............................................................................... 30 5. Jurisdiction ..................................................................................................................................... 31 a) Territorial jurisdiction............................................................................................................... 31 b) Nationality jurisdiction ............................................................................................................. 31 c) Legal persons and jurisdiction ..................................................................................................31 6. Statute of limitations....................................................................................................................... 32 7. Statistics.......................................................................................................................................... 32 2 D. THE FOREIGN BRIBERY OFFENCE, RELATED OFFENCES AND SANCTIONS................... 33 1. The foreign bribery offence............................................................................................................ 33 a) Overview of relevant provisions and uncertainty regarding applicable provisions .................. 33 b) Elements of the offence............................................................................................................. 34 i) Definition of foreign public official.......................................................................................... 34 ii) The expected acts or omissions by foreign public officials and the autonomy of the offence................................................................................................................................ 35 iii) Nature of undue benefit provided to the public official............................................................ 37 iv) Defences................................................................................................................................ 37 2. Liability of legal persons................................................................................................................ 38 a) Conditions for liability of legal persons under article 445(2) PC ............................................. 39 b) Conditions for liability of legal persons under article 31 PC.................................................... 39 3. Sanctions for foreign bribery.......................................................................................................... 40 a) Criminal sanctions .................................................................................................................... 40 i) Natural persons ......................................................................................................................... 40 Applicable sanctions and sentencing.................................................................................... 40 Mandatory reduced sanctions in cases of solicitation .......................................................... 42 ii) Legal persons ............................................................................................................................ 43 Sanctions under articles 445 and 129 PC ............................................................................. 43 Sanctions under art. 31 PC ................................................................................................... 44 b) Non-criminal sanctions ............................................................................................................. 44 c) Confiscation and pre-trial seizure ............................................................................................. 45 4. Related offences and obligations.................................................................................................... 46 a) Denial of tax deductibility of foreign bribes and enforcement ................................................. 46 b) Accounting and auditing........................................................................................................... 48 i) Accounting and auditing requirements ..................................................................................... 48 ii) Sanctions and enforcement .......................................................................................................49 c) Money laundering ..................................................................................................................... 50 E. RECOMMENDATIONS
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