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1
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Skuteczność instrumentów przeciwdziałających w Polsce procederowi prania brudnych pieniędzy

100%
Grzywacz J.
Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
|
2015
|
vol. 1(21)
7-18
EN
The money laundering is involving the organized crime, having the international character today definitely inseparably. Therefore the fight against this practice is one state is unusually difficult and practically impossible what the necessity of functioning of relevant regulation causes on the international arena. In the article they fixed their attention around solutions opposing the phenomenon of the money laundering, as well as international organizations, participating in the fight against the organized crime.
2

Special Approaches Against Terrorist Acts – The Banks’ Obligation to Counteract Money Laundering Pursuant to the Polish Banking Law

100%
Banaszyńska J.
Studia Iuridica
|
2016
|
vol. 67
191-203
EN
One of the main issues connected with terrorism – a “crime without borders”, a complex phenomenon the definition of which has proven elusive, is terrorism financing and money laundering. The Polish legislator – in the Polish Banking Law – imposes on banks (within the scope of their legal definition) a duty of counteracting money laundering and terrorism financing, which corresponds with the significant role of banks and other financial institutions when it comes to the prevention of terrorist crimes. On the basis of the Act on Counteracting Money Laundering and Terrorism Financing, a special system was created – the aim of the regulations is to facilitate successful performance by banks of their duties. In the Act, the office of the General Inspector of Financial Information was created, with an important task of controlling the realization of banks’ duties, as well as cooperation with relevant services and improvement of international antiterrorist activity. Beyond any doubt, the functioning of the Polish system could be guaranteed by broader legal and institutional frameworks on an international level, the achievement of which is contingent upon the activity of the European Union and the United Nations. A significant element in the fight against terrorism financing crimes is also proper training of the banking sector employees and officers, as well as ensuring proper communication and cooperation between them.
3
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Special Approaches Against Terrorist Acts – The Banks’ Obligation to Counteract Money Laundering Pursuant to the Polish Banking Law

100%
Banaszyńska J.
Studia Iuridica
|
2016
|
vol. 67
191-203
EN
One of the main issues connected with terrorism – a “crime without borders”, a complex phenomenon the definition of which has proven elusive, is terrorism financing and money laundering. The Polish legislator – in the Polish Banking Law – imposes on banks (within the scope of their legal definition) a duty of counteracting money laundering and terrorism financing, which corresponds with the significant role of banks and other financial institutions when it comes to the prevention of terrorist crimes. On the basis of the Act on Counteracting Money Laundering and Terrorism Financing, a special system was created – the aim of the regulations is to facilitate successful performance by banks of their duties. In the Act, the office of the General Inspector of Financial Information was created, with an important task of controlling the realization of banks’ duties, as well as cooperation with relevant services and improvement of international antiterrorist activity. Beyond any doubt, the functioning of the Polish system could be guaranteed by broader legal and institutional frameworks on an international level, the achievement of which is contingent upon the activity of the European Union and the United Nations. A significant element in the fight against terrorism financing crimes is also proper training of the banking sector employees and officers, as well as ensuring proper communication and cooperation between them.
4

Ukraine in the International System to Combat Money Laundering and Terrorist Financing

100%
Butkevich S.
Internal Security
|
2011
|
vol. 3(1)
171-181
EN
The article discusses the problematic issues of creating an effective system of prevention and counteraction to the legalization (laundering) of proceeds from crime and terrorist financing in Ukraine. It also analyzes the basic concepts and categories that are used in the current legislation, describes the preconditions creation and development of anti-money laundering system of Ukraine, and defines certain prospects of its further improvement.A study of a system of financial monitoring, which includes the subjects of state and initial financial monitoring is presented, as well as a policy of mandatory and internal financial monitoring. Financial monitoring is defined as a particular form of financial control that is conducted by authorized bodies and aims to identify the transactions related to legalization (laundering) of proceeds from crime and terrorist financing. Specific tasks and functions of the State Committee for Financial Monitoring of Ukraine are highlighted as it is the central executive body with special status for financial monitoring, which plays a coordinating role in anti-money laundering activities.Main attention is paid to proposals on improving the efficiency of cooperation between the financial intelligence unit and law enforcement and other government agencies in the area of ​​prevention and counteraction to the legalization (laundering) of proceeds from crime and terrorist financing. In particular, the article analyzes the procedure informational cooperation, work on synthesis and grounds to involve officials of the controlling bodies to work in investigative and operational teams.
5

New Challenges in Combating Money Laundering, Terrorist Financing and Corruption

100%
Jasinski W.
Internal Security
|
2011
|
vol. 3(2)
181-200
EN
Money laundering, terrorist financing and corruption are connected mutually threats to democratic society and economic systems. It is obvious that it must be countered internationally. The article deals with issues related to basic changes in area of counteracting of these threats. These changes are results of III Directive of October 25, 2005, on the prevention of the use the financial system for the purpose of money laundering and terrorist financing. This act established risk based approach (RBA). The article presents rules of RBA in fighting against money laundering and terrorist financing. By adopting a risk-based approach (RBA), competent authorities and financial institutions are able to ensure that measures to prevent or mitigate money laundering are commensurate to the risks identified. This will allow resources to be allocated in the most efficient ways. As a result this approach is more effective selection of suspicious transactions, increasing effectiveness of detecting money laundering and terrorist financing and saving of private entities which cooperate with law enforcement agencies. The article deals also with links between money laundering and corruption and new legal construction - politically exposed person and solution which have to limit usage of political position for criminal purposes. Usage of these instruments are important challenge for all private entities and government but establishing these solutions is very difficult. What is more the article underlines the necessity of undertaking specific initiatives that will harmonize the praxis of money laundering detection in different countries, such as e.g. confiscation of property count to the group of key measures to combat money laundering and other serious offences, reconstruction the model of money laundering detection and evaluation of the FIUs activities.
6

Prevention of Money Laundering in the Fight Against Human Trafficking and Smuggling of Migrants

100%
Kluczyński M.
Internal Security
|
2013
|
vol. 5(2)
83-96
EN
The article presents the importance of financial investigations carried out by specialized units to combat money laundering and the detection of illegal profits of trafficking in human beings and smuggling of migrants in order to reduce them. The author presents the EU legal arrangements in the field of anti-trafficking and migrant smuggling policies based on the relevant United Nations’ Convention, and describes the problem of money laundering in the context of these criminal practices. The key measuresto increase the cost and risk and to reduce the profits of human trafficking and smuggling of migrants should be the involvement of financial intelligence units in preventing and combating these criminal practices. The key component of effective prevention and combating trafficking in human beings and smuggling of migrants, in accordance with the recommendations contained in the EU Strategy for the elimination of trafficking in human beings for the years 2012–2016, should be police cooperation with financial intelligence units — both at national and international level. This cooperation should be based on the creation of joint multi-disciplinary investigation teams. At the same time this cooperation should enable data collection and the exchange of information needed to analyse these criminal practices. The involvement of skilled financial investigators in joint investigation teams will contribute to the effective prosecution of human trafficking and illegal migration and the accompanying practices such as corruption and money laundering. The culmination of this type of investigation should be the detection, seizure and confiscation of assets derived from criminal activity.
7
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Money laundering and cybercrime

100%
Krupa Ł.
Cybersecurity and Law
|
2022
|
vol. 8
|
issue 2
160-165
EN
In order to be used legally, proceeds from criminal activity must be laundered first. One type of crime that can be linked to money laundering is cybercrime, which has to be fought with special tools allowing for operation in cyberspace. Money laundering, and the related financing of terrorism and organised crime, pose a major threat to state security and financial stability.
8
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Money Laundering, Cybercrime and Criminal Responsibility of Legal Persons

100%
Souto M. A.
Internal Security
|
2020
|
vol. 12(1)
125-150
EN
Directives 2015/849 and 2018/843 on money laundering require continuous adaptations of the legal framework to respond to threats of the use of new technologies in money laundering. Directive 2018/843 extends the scope of Directive 2015/849 to ‘providers engaged in exchange services between virtual currencies and fiat currencies, as well as custodian wallet providers’. Undoubtedly, the new payment systems facilitate money launderers’ criminal activity. These systems are better than cash for moving large sums of money, non-face to face business relationships favour the use of straw buyers and false identities, the absence of credit risk, as there is usually a prepaid option, discourages service providers from obtaining complete and accurate customer information, and the nature of the trade and the speed of transactions make it difficult to control property or freezing. However, the development of technologies, including the Internet, has unquestionable advantages involved and even provides, through online resources, verification of identity or other duty of surveillance for the prevention of money laundering. In addition, the reform of June 22, 2010 introduced in Spain the criminal liability of legal persons and incorporated money laundering, together with other crimes, to this innovative model of criminal responsibility. Soon after, Organic Law 1/2015, of March 30, modified the hitherto barely applied regulation. In conclusion, the use of dummy corporations for money laundering is frequent, as is evidenced by the judgements of the Supreme Court of June 26, 2012 and February 4, 2015, but until recently the accessory consequences and the doctrine of piercing the corporate veil were sufficient.
9
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MONEY LAUNDERING INVESTIGATION: THE CASE OF LATVIA

100%
Gise-Sproģe I., Liodorova J., Murniece K., Voronova I.
Sociālo Zinātņu Vēstnesis
|
2020
|
issue 2
137-155
EN
The problem of money laundering has received increased attention in recent years. Currently, other standards, which have been developed in accordance with the latest technologies, are applied in the investigation of money laundering cases. The leading countries studying money laundering are the United States, Switzerland, Australia, China, the United Kingdom, and the Netherlands. The topicality of the research is based on the lack of scientific theoretical foundations in the field of anti-money laundering and the application of methods and techniques for investigating money laundering in practice. The article provides the definition and stages of money laundering and explains the stand-alone (autonomous) money laundering. Particular attention is paid to the money laundering typologies for the investigation of stand alone money laundering, including the methodological recommendations developed by the Financial Intelligence Unit of Latvia in 2020 which are adapted to national circumstances. The authors describe a number of important events in Latvia in the fight against money laundering in the country that influenced further developments in this area: changes in legislation and in the investigative approach, and professional and scientific interest in this topic. The article examines the economic and social aspects of money laundering, which have so far not received sufficient attention in informing the public about the negative impact of money laundering. The novelty of the research is presented as an extension of the scientific theoretical basis for more effective money laundering investigation and examining a new approach to money laundering investigation based on typologies. The authors, using the results of an empirical study of typologies developed by the Financial Intelligence Unit, present the results of their application based on six criminal proceedings on money laundering. The results of the pilot project show that the set of features of the developed typologies mainly corresponds to the specific typology identified by the investigators themselves. The study shows the possibility of applying typologies in practice, which is especially valuable in cases of autonomous money laundering, where there is no direct evidence of a predicate offense. The research methods include bibliometric research, historical analogy method, conceptual analysis, comparative analysis and synthesis method, and graphical method.
10

Combat Against Legalization of the Income Generated as a Result of Criminal Activities (CIS Data)

100%
Butkevich S.
Internal Security
|
2010
|
vol. 2(1)
29-38
EN
The article studies problematic issues of illegal income legalization or money-laundering which law-enforcement and financial organs in the CIS countries confront. Not only the CIS but the whole civilized world is struggling with legalization (money-laundering) of the income generated as a result of crime activities. According to the International Monetary Fund, the total sum of “dirty” money currently circulating in the world amounts between 500 billion and 1.5 trillion American dollars which conforms due to different estimates 2–5 % of the world gross domestic product. The article studies problems concerning prevention and combating legalization (money-laundering) of the income generated as a result of criminal activities which law-enforcement and financial units come across in the CIS countries. The author focuses on establishing the definition of this socially negative phenomenon which forms an essential part of illegal activities of organized crime.Both common and specific characteristics of the battle against money- and other property laundering generated as a result of criminal activities which are typical for the CIS countries are presented here. Legalization of the income generated as a result of criminal activities (money-laundering) is a component of any criminal activity and an important part of the criminal economical circle. The combat against legalization of the illegal income includes research, exposure and neutralization of the financial component in the activities of organized groups and criminal organizations. Moreover, effective ways of fighting that type of crime are suggested based on analyses of the law currently in force, practical work of financial intelligence units, and scientific research.
11

Korzyści pochodzące z popełnienia czynu zabronionego i ich legalizacja

100%
Płońska A.
Nowa kodyfikacja prawa karnego
|
2013
|
vol. 30
89 - 104
EN
In the paper the author examines the crucial issues of divergence in the interpretation of the basic concepts of one of the most serious white collar crimes, i.e. Legalisation of proceeds from activities prohibited under Article 299 of the Polish Criminal Code. The author focuses largely on the interpretation of the term “proceeds derived from crime” as used by the legislator. She argues that proceeds from money laundering under Article 299 of the Criminal Code are those that are derived directly or indirectly from the prohibited activity in question.
12
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Realizacja obowiązków wobec osób zajmujących eksponowane stanowiska polityczne, wynikających z ustawy z 1 marca 2018 r. o przeciwdziałaniu praniu pieniędzy i finansowaniu terroryzmu

100%
Podraza N.
Zeszyty Prawnicze BAS
|
2021
|
issue 1(69)
183-188
EN
The Act on Counteracting Money Laundering and Financing of Terrorism imposes upon obligated institutions (including banks) the obligation, crucial in relation to the other requirements specified in the Act in question, to implement appropriate procedures enabling the identification of clients or their actual beneficiaries as Politically Exposed Persons (PEP). The identification of a client as a PEP status person means that increased financial security measures need to be applied to him/her and his/her family members and close associates on account of potentially greater risk of money laundering, financing of terrorism or corruption. Consequently, in the author’s view and in light of the provisions of the Act on counteracting money laundering, a Sejm Deputy and his/her immediate family members may be obligated by the bank to submit a declaration on the source of the client’s property and assets at the client’s disposal as part of business relationships or transactions.
13

National Strategy of Ukraine for Prevention and Counteraction of the Legalization (Laundering) of the Proceeds of Crime

100%
Butkevich S.
Internal Security
|
2013
|
vol. 5(1)
95-106
EN
The article presents current issues in determining the nature and characteristics of organizational and legal aspects of the strategy of prevention and counteraction of legalization (laundering) of proceeds from crime and terrorist financing in Ukraine. In the paper, the author scrutinizes general theoretical questions of the organization and implementation of financial monitoring, the legal framework for public entities and initial financial monitoring, as well as law-enforcement and other government agencies authorized to prevent and counteract the legalization (laundering) of proceeds of crime and financing of terrorism. The main tasks of the State Service for Financial Monitoring of Ukraine are defined as a central body of executive power and the financial intelligence unit of the administrative type created for the implementation of state policy in the field of prevention and counteraction of legalization (laundering) of proceeds of crime or financing of terrorism, and therefore playing a key role in anti-legalization activities. In addition, taking into account the provisions of the legislation of Ukraine and some of the CIS countries, the practical work of law-enforcement and other government bodies, suggestions were made and recommendations were developed for further improvement of strategy (conception) for prevention and counteraction to legalization (laundering) of proceeds of crime and financing terrorism, including the main criteria for assessing the effectiveness and impact of activities in this area. Scientific exploration has not only theoretical but also of considerable practical importance for the further development of the national anti-legalization system. Thus, the study provides a holistic view of the existing problems in the strategic plans (programmes) for prevention and counteraction to legalization (laundering) of proceeds from crime in the context of the current political and economic development of Ukraine.
14

Czyn współukarany na przykładzie przestępstwa prania pieniędzy z art. 299 § 1 k.k.

100%
Płońska A.
Nowa kodyfikacja prawa karnego
|
2013
|
vol. 29
87 - 100
EN
The author in this paper points out a very important issue of co-sanctioned acts in the context of one of the most serious white collar crimes, which is money laundering under Article 299 § 1 of the Criminal Code. The author indicates interpretational difficulties related to the concepts of prior co-sanctioned acts and consequent co-sanctioned acts. She also points out the prerequisites of the adoption of co-sanctioned act structure. After an analysis of money laundering crime under Article 299 § 1 of the Criminal Code, the author states that due to the teleological problem, it is not possible to adopt the co-sanctioned acts structure to all money laundering crimes within an abstract level. The design of a co-sanctioned act might be accepted for money laundering offence, but only after taking into account all the circumstances of the particular case.
15

Prevention of Money Laundering in the Fight Against Human Trafficking and Smuggling of Migrants

100%
Kluczyński M.
Internal Security
|
2013
|
vol. 5(2)
83-96
16
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Rola NOK w poprawianiu zarządzania aktywami publicznymi – priorytetowe zadania Grupy Roboczej INTOSAI

100%
Kościelniak J.
|
2015
|
vol. 60
|
issue 1 (360)
174-179
EN
The mission of the INTOSAI Working Group on the Fight against Corruption and Money Laundering is to promote international cooperation among Supreme Audit Institutions (SAIs) and other international institutions in the area of the fight against corruption and money laundering. Another objective of the Group’s activities is also to set policies and strategies on how to combat these phenomena within the mandates of SAIs. At present, one of priority tasks of the Group is to finalise works on the document comprising guidelines on good governance of public assets.
17

Book Review: S. Taseva, Money Laundering, Akademski Pecat, Macedonia 2007

100%
Jasiński W.
Internal Security
|
2010
|
vol. 2(1)
207-214
18
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Legal and economic aspects of money laundering in selected EU member states

88%
Brzezińska J.
Ekonomia XXI Wieku
|
2020
|
issue 23
45-55
EN
The main purpose of the article is to draw attention to the nature and structure of the legal regulations, the essence of which is combating money laundering in selected European Union states (France and Belgium). Therefore, the provisions included in the Penal Codes (art. 324 – 1 of the French Penal Code and art. 505 of the Belgian Penal Code), the basic purpose of which is combating the discussed pathology occurring in the indicated European member states, are presented. The omissions and legal gaps of the regulations referred to above, which should be eliminated by the European legislators in order to ensure a higher level of safety in the functioning of the financial markets and minimise the frequency of specified crime are also highlighted. Moreover, the range of individual sanctions penalising the crime of money laundering in France and Belgium were analysed. The second area of considerations was the analysis of the statistical data relating to the level of suspicious declarations performed by specific entities (e.g. banks, credit institutions, exchange offices, insurance companies, brokerage houses, investment and financial enterprises) in the determined states on individual stages of money laundering realisation (placement, layering and integration). These transactions are mainly aimed at hiding and distributing the financial means of illegal origin, and the determination of their frequency which will support the estimation of the scale of the analysed pathology in individual EU member states.
PL
Zasadniczym celem artykułu jest zwrócenie uwagi na strukturę regulacji prawnych; których istotą pozostaje zwalczanie przestępstwa prania brudnych pieniędzy w wybranch państwach Unii Europejskiej (Francja i Belgia). W opracowaniu zostaną przedstawione zatem rozwiązania prawne, obowiązujące w wybranych kodeksach karnych (art. 324-1 francuskiego k.k. oraz art. 505 belgijskiego k.k.), których celem jest zwalczanie omawianej patologii. Analizie poddane zostaną także określone luki prawne dotyczące analizowanego przestępstwa, które powinny zostać usunięte w celu zapewnienia wyższego poziomu bezpieczeństwa w funkcjonowaniu rynków finansowych oraz zinimalizowania częstotliwości prania brudnych pieniędzy. Drugą płaszczyzną rozważań, które zostaną przedstawione w opracowaniu, będzie analiza danych statystycznych dotyczacych transakcji podejrzanych, wykonywanych przez określone instytucje finansowe we wskazanych państwach na poszczególnych etapach przestępstwa prania pieniędzy.
19

Anti-money laundering provisions in the light of EU directives

88%
Płońska A.
Nowa kodyfikacja prawa karnego
|
2015
|
vol. 38
67-75
EN
Money laundering is one of the most serious white collar crimes that jeopardizes the proper functioning of the broad spectrum of business transactions, not only at the internal level but also at the international or even global level. Therefore it is extremely important to counteract money laundering at a wider than national level. Within the European Union complex anti-money laundering provisions are included in four EU Directives, which are covered in this article.
20
Content available remote

Financial Governance, Money Laundering and the International Law’s New Clothes

88%
Menkes M.
Journal of Management and Financial Sciences
|
2016
|
vol. 25(3)
23-42
EN
Ever-closer ties between states have gradually transformed the international legal environment. It is high time that two principle governance methods of regulatory coordination, already widely practiced, are acknowledged and included in the fibre of public international law. This paper scrutinises the timing, mechanisms and the possible range, given legitimacy concerns, of such a change. The author argues that the tangible nature of economic activity renders international economic law as the natural avant-garde for a larger overhaul of the regulatory system. European anti-money laundering efforts are used as an example of this wave of governance, which has been left unnoticed by traditional international law analysis. Denying reality does not make it less real.
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