Pranje denarja preko davčnih oaz in slamnatih podjetij

diplomsko delo

Gregor Nestorov (Author), Miha Šepec (Mentor)

Abstract

Pranje denarja je kaznivo dejanje, kjer se skuša premoženje, ki je pridobljeno s predhodnim kaznivim dejanjem, prikazati, kot da je pridobljeno na zakonit način. Od pojava tega kaznivega dejanja do danes, so se oblike izvršitvenih ravnanj nenehno spreminjale. V zadnjem času so v zvezi s pranjem denarja še posebej aktualne davčne oaze in slamnata podjetja. V začetku diplomskega dela je podrobneje predstavljen institut pranja denarja, značilnosti in vrste davčnih oaz ter slamnata podjetja. Kaznivo dejanje pranja denarja predstavlja vse večji in resnejši problem. Število teh kaznivih dejanj iz leta v leto narašča. Po celotnem svetu naj bi se pretakalo že na stotine milijard evrov umazanega denarja. Takšni strmi rasti je pripomogla svetovna globalizacija in na splošno modernizacija delovanja družbe. Prvi korak k zajezitvi razmaha te vrste organiziranega kriminala predstavlja ustrezna inkriminacija tega kaznivega dejanja v nacionalnem pravnem redu. V tretjem poglavju je predstavljena pravna ureditev pranja denarja v slovenski zakonodaji in nekaterih drugih evropskih državah ter v Evropski uniji, ki stremi k poenotenju prava na tem področju. Za uspešen boj proti pranju denarja so poleg ustrezne inkriminacije potrebni tudi drugi ukrepi, ki zajemajo delovanje nacionalnih organov ter povezovanje posameznih držav v mednarodne institucije, specializirane za boj proti pranju denarja. V drugi polovici diplomske naloge je tako predstavljen Urad Republike Slovenije za preprečevanje pranja denarja ter nekatere izmed najvidnejših mednarodnih institucij, ki delujejo na tem področju. Kljub načeloma dobri inkriminaciji pranja denarja v Kazenskem zakoniku in drugih pravnih aktih, ki vključujejo tudi modernejša izvršitvena ravnanja, prihaja v pravni teoriji do nekaterih dilem v zvezi s tem kaznivim dejanjem. Pri razrešitvi teh vprašanj imajo odločilno vlogo sodišča, ki s svojimi sodbami postavljajo pravne standarde pri interpretaciji posameznih zakonskih določb. V zadnjem poglavju diplomskega dela je analizirano delovanje slovenskega pravosodja, prav tako pa so predstavljeni tudi nekateri primeri oziroma ugotovitve iz sodne prakse.

Keywords

kaznivo dejanje;pranje denarja;slamnata podjetja;davčne oaze;Urad;

Data

Language:	Slovenian
Year of publishing:	2019
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[G. Nestorov]
UDC:	343.9.024:336.7(043.2)
COBISS:	5754923
Views:	1120
Downloads:	188
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Money laundering through tax havens and shell companies
Secondary abstract:	Money laundering is a criminal offence defined as the process of making certain amounts of money, generated by a criminal activity, to appear as they come from a legitimate source. Money laundering has been changing its formats since its beginnings. Recently criminals have been likely to launder money using tax havens and shell companies. Firstly is presented money laundering, described tax havens including its forms and shell companies. Day by day the problematics of money laundering is getting bigger and worse. The number of such criminal offences is growing gradually with billions of dirty money circulating world's economies. Such an incline seems to be the result of globalisation and overall modernization of human society. First step towards successful fight against this kind of organized crime presents adequate incrimination of money laundering in national legal system. In the third chapter there is slovenian legislation presented in comparison with some other european countries and European union which strives to unificate legislation regarding this criminal offence. Besides adequate incrimination of money laundering there are other actions needed to successfully fight against this type of crime. These actions include operating of The Office for Money Laundering Prevention of the Republic of Slovenia and some other international institutions which are presented in chapter four. Although the regulation of money laundering in national Criminal code si considered adequate, since it also includes more modern types of its enforcement, there are still few dilemmas regarding its interpretation. National courts play a decisive role in setting new standards regarding interpretation of legal acts where money laundering is regulated. Last chapter analyzes slovenian justice department and few criminal case studies.
Secondary keywords:	criminal offence;money laundering;tax havens;shell companies;The Office;
URN:	URN:SI:UM:
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	39 f.
ID:	11150266