TFL Vsebine / Revija Poslovodno računovodstvo

19.11.2016 je pričel veljati nov Zakon o preprečevanju pranja denarja in financiranja terorizma (ZPPDFT-1). Zakon določa ukrepe, pristojne organe in postopke za odkrivanje in preprečevanje pranja denarja in financiranja terorizma ter ureja inšpekcijski nadzor nad izvajanjem njegovih določb. Pranje denarja po tem zakonu je katerokoli ravnanje z denarjem ali premoženjem, pridobljenim s kaznivim dejanjem, ki vključuje: (a) zamenjavo ali kakršen koli prenos denarja ali drugega premoženja, ki izvira iz kaznivega dejanja; (b) skrivanje ali prikrivanje prave narave, izvora, nahajanja, gibanja, razpolaganja, lastništva ali pravic v zvezi z denarjem ali drugim premoženjem, ki izvira iz kaznivega dejanja. Denar je lažje oprati, kot pranje dokazati na sodišču, kar dokazujejo številni sodni postopki, ki se velikokrat zaključijo neuspešno, ali pa zastarajo. Vsak premik denarja še ne pomeni, da gre za pranje denarja. Pranje denarja je kaznivo dejanje, ki ga določajo z evropskimi konvencijami o pranju, odkrivanju, zasegu in zaplembi premoženjske koristi, pojasnjujejo in dodajajo, da je za kaznivo dejanje pranja denarja treba navajati okoliščine, ki kažejo na to, da je storilec zakril ali poskusil zakriti izvor nezakonitega denarja. V članku bo predstavljeno razmišljanje o tem: kaj je pranje denarja, kako je storjeno kaznivo dejanje pranja denarja, so vsa kazniva dejanja zmožna predvideti pranje denarja, ali lahko davčna ovadba, kot je davčna utaja povzroči pranje denarja, zakaj je pranje denarja nelegalno, kako se denar »opere«.

On November 19th 2016 the new Law on prevention of money laundering and terrorist financing (ZPPDFT-1) was entered into force. This Act determines the measures, competent authorities and procedures for the detection and prevention of money laundering and terrorist financing and regulates the inspection of the implementation of its provisions. Money laundering under this Act is any treatment of money or property obtained from a crime involving: (a) the exchange or any transfer of money or other property resulting from a criminal offense; (b) hiding or concealing the true nature, origin, findings, movements, dispositions, ownership or rights related to money or other property resulting from a criminal offense. Money loundering is difficult to prove in court. Many court procedures often fail or fall under statute of limitation. However, any transfer of money does not mean money laundering. Money laundering is a criminal offense established by european conventions about money laundering, detection, seizure and confiscation of proceeds. These also explain and add that evidences which indicate that the perpetrator hid or attempted to hide the source of unlawful money should be stated. The article will discuss the following: what is money laundering, how is the offence of money laundering committed, are all crimes capable of predicating money laundering, can fiscal offences such as tax evasion predicate money laundering, why is money laundering illegal, how is money laundered.