Pravna ureditev pranja denarja v digitalizacijski dobi

magistrsko delo

Ivan Lončar (Avtor), Miha Šepec (Mentor)

Povzetek

Pranje denarja je kaznivo dejanje, ki kriminalnim organizacijam, drugim zločincem in navsezadnje podkupljivim politikom omogoča prosto razpolaganje z nezakonito pridobljenim premoženjem. Spremlja nas že od časov pred našim štetjem, pravi porast pa je to kaznivo dejanje doživelo v 90. letih prejšnjega stoletja, obdobju naglega porasta trgovine s prepovedanimi drogami. Za prikrivanje prihodkov od prodaje prepovedanih drog so uporabljali predvsem gospodarske podjeme z intenzivnim gotovinskim poslovanjem, razvoj finančnega sistema pa je proces pranja povzdignil na popolnoma drug nivo. Metod, kako oprati denar, je veliko, med seboj se razlikujejo predvsem glede na uporabljen mehanizem in instrument. Pralci denarja se v današnjem času, poleg gotovinsko intenzivnih poslov, največ poslužujejo storitev finančnih institucij, ki omogočajo hiter prenos finančnih sredstev na globalni ravni. Pravosodni organi in zakonodajne oblasti so hitro spoznali nevarnost zlorab finančnega sistema in takšna tveganja v zvezi s pranjem denarja so nenadoma postala predmet pravnega urejanja v mednarodnih pravnih aktih, zadevna problematika je podrobno urejena tudi v sekundarni zakonodaji EU. Finančne institucije so tako postale predmet vse strožjega pravnega reguliranja in nadzora, pralci denarja pa so bili posledično prisiljeni k iskanju novih rešitev. Tako je pojav kriptovalut  decentraliziranih virtualnih valut z dvosmernim tokom, ki se uporabljajo kot alternativno plačilno sredstvo, sredstvo izmenjave in tudi kot sredstvo naložbe – omogočil pralcem denarja, da svoje nezakonite dejavnosti prenesejo v virtualni svet. V magistrski nalogi sem ugotavljal, kako razvoj virtualnih valut vpliva na doseganje nezakonitih ciljev. V zvezi s tem sem ugotovil, da kriptovalute zaradi svojih posebnih lastnosti predstavljajo nevarno orodje za prikrivanje nezakonite narave in izvora premoženja. Zlonamerni uporabniki kripto omrežja lahko namreč čezmejno prenašajo svoja sredstva, ne da bi bila razkrita njihova prava identiteta. Čeprav so tovrstna tveganja sicer naslovljena v peti direktivi proti pranju denarja, je pravni ureditvi EU moč pripisati določene pomanjkljivosti. V prvi vrsti gre za nedovršno definicijo virtualnih valut, ki omogoča široko, a hkrati preveč poljubno interpretacijo virtualnih valut, na drugi strani pomanjkljiv seznam zavezanih subjektov zagotavlja udeležencem kripto omrežja, da delujejo brez obveznosti glede izvajanja ukrepov proti pranju denarja in tako ostanejo zunaj regulativnega področja. Skupni znesek opranega denarja s kriptovalutami, ne glede na ugotovljena tveganja, predstavlja nesorazmeren delež v primerjavi z zneskom opranega denarja pri ustaljenih metodah pranja denarja, pri katerih še vedno prevladuje uporaba tradicionalnega finančnega sistema. Zloraba finančnih institucij in drugih oblik pravnih oseb škoduje ekonomiji in gospodarskemu razvoju, navsezadnje pa onemogoča kakovostno uresničevanje človekovih pravic in temeljnih svoboščin. Zato je ena ključnih ugotovitev te naloge, da tudi pravne osebe lahko kazensko odgovarjajo za kaznivo dejanje pranja denarja.

Ključne besede

pranje denarja;nezakonita premoženjska korist;kriminal belih ovratnikov;FinTech;kriptovalute;AMLD;ZPPDFT-2;harmonizacija;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2023
Tipologija:	2.09 - Magistrsko delo
Organizacija:	UM PF - Pravna fakulteta
Založnik:	[I. Lončar]
UDK:	343.9.024:336.7(043.3)
COBISS:	172197891
Št. ogledov:	39
Št. prenosov:	12
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Money laundering in the digital age
Sekundarni povzetek:	Money laundering is a criminal offence that allows criminal organisations, other criminals, and last but not least, corrupt politicians to freely distribute their ill-gotten wealth. It has been in our society since BC, but it really took off in the nineties, a time of rapid growth in the drugs trade. While cash-intensive businesses were mainly used to conceal the proceeds of drug sales, the development of the financial system has taken the laundering process to a whole new level. There are numerous methods of laundering money, all of which differ depending on the mechanism and instrument involved. In addition to cash-intensive transactions, money launderers nowadays mostly use the services offered by financial institutions, which enable them to transfer funds quickly on a global scale. The risk of abuse of the financial system was quickly recognised by the judicial and regulatory authorities and such laundering risks suddenly became the subject of legal regulation in international legal frameworks, whilst the issue is also regulated exhaustively in EU legislation. Financial institutions have thus become subject to increasingly stringent regulation and supervision and money launderers have consequently been forced to seek out new solutions. Thus, the emergence of cryptocurrencies, decentralised virtual currencies with a two-way flow, used as an alternative means of payment, as a means of exchange and as a means of investment, has allowed money launderers to take their illicit activities into the virtual world. In this Master's thesis, I examined the impact of the development of virtual currencies on the pursuit of illicit objectives. In this respect, I have found that cryptocurrencies, due to their specific characteristics, represent a dangerous tool for concealing the illicit nature and origin of assets. Malicious users of crypto networks can transfer their funds across borders without revealing their true identity. Although such risks are addressed in the Fifth Anti-Money Laundering Directive, the EU legal framework suffers from certain shortcomings. Firstly, the definition of virtual currencies is vague, allowing for a broad, but at the same time too arbitrary interpretation of virtual currencies; secondly, the inadequate list of obliged entities ensures that crypto-network participants operate without any obligation to implement AML measures and thus remain outside the regulatory scope. The total amount of money laundered through cryptocurrencies, regardless of the risks identified, represents a disproportionate share compared to the amount laundered through established money laundering methods, which are still dominated by the use of the traditional financial system. The abuse of financial institutions and other forms of legal persons is detrimental to the economy and economic development, and ultimately prevents the quality realisation of human rights and fundamental freedoms. Therefore, one of the key findings of this thesis is that legal persons can also be held criminally liable for money laundering offences.
Sekundarne ključne besede:	money laundering;unlawful financial gain;white-collar crime;FinTech;AMLD;ZPPDFT-2;harmonisation;Univerzitetna in visokošolska dela;
Vrsta dela (COBISS):	Magistrsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Pravna fak.
Strani:	1 spletni vir (1 datoteka PDF (98 str.))
ID:	20118361