Due diligence e provenance como ferramentas de fortalecimento no combate ao crime de lavagem de dinheiro no mercado de obras de arte no Brasil

Abstract

The present study seeks to analyze the systematic practice of money laundering through the art market, presenting a view on the criminal classification, the characteristics of this specific economic sector and the measures that can be adopted by Brazil in order to combat this occurrence, which brings harm to the economic order and the arts segment. In the construction of its foundation, a bibliographic, normative and jurisprudential review was used, as well as case studies to better illustrate the problem, in a qualitative approach. The economic sector that involves the purchase and sale of artistic goods earns millions of reais a year and still lacks strong and more efficient compliance, even though the country already has a set of rules that regulate, not only the arts sector, but also also protection guidelines against its use for money laundering purposes. In addition, there are institutions that, in a cooperative way, supervise and regulate these transactions, such as the competences developed between COAF and IPHAN. However, given the characteristics of confidentiality, elitism and overvaluation, which still continue to attract criminals to this medium, encouraging the use of due diligence and provenance can contribute to safeguarding this market against its use for the practice of money laundering.