Although many legal systems criminalizing the laundering of assets derived from a tax crime, in accordance with the principles of the FATF and other international bodies, in this contribution it is argued that the space for the commission of these forms of washing is quite small. insofar as is not acceptable the thesis of the pollution of the total assets of the fraudster, the scale of money laundering is conditioned, as in all cases of laundering, to secure identification, with the minimal evidentiary guarantees of specific goods that come from a previous crime. if this is added to the prescription of tax crime and to the called tax adjustment, it originates the decontamination of the material object, then the scope of these forms of laundering is even more limited. Furthermore, this group of crimes provides a fertileground for strict interpretations, or even restricted, accorded to the objective imputation, as seen for example in the treatment of cases of goods mix. / Aunque múltiples legislaciones tipifican el blanqueo de activos que proceden de un delito tributario, en concordancia con los postulados del GAFI y otros organismos internacionales, en esta contribución se defiende que el espacio para la comisión de estas formas de lavado, es bastante reducido. e n la medida que no es aceptable la tesis de la contaminación total del patrimonio del defraudador, la dimensión del lavado de activos está condicionada, como en todos los casos de blanqueo, a la identificación segura, con las mínimas garantías probatorias, de los concretos bienes que provienen de un delito anterior. si a ello se suma que la prescripción del delito tributario y la llamada regularización tributaria dan lugar a la descontaminación del objeto material, entonces el ámbito de estas formas de blanqueo es aún más acotado. Por lo demás, este grupo de delitos proporciona un terreno bastante fértil para interpretaciones estrictas, cuando no restringidas, conforme a la imputación objetiva, como se aprecia por ejemplo en el tratamiento de los casos de mezcla de bienes.

A presente dissertação de Mestrado visa a discutir os limites da imputação penal de delitos de lavagem de dinheiro a funcionários de instituições financeiras que, ordenada ou casualmente, sejam envolvidos em ações praticadas por terceiros, clientes ou não destas instituições, e que possam configurar a realização do tipo objetivo do crime de lavagem de ativos. Com este propósito, são discutidos aspectos como a evolução da ideia de imputação penal vis-a-vis o desenvolvimento do pensamento chamado pós-contemporâneo e suas implicações na dogmática do concurso de pessoas. Ademais, são também descritos detalhadamente os momentos relativos à lavagem de dinheiro que podem ser propícios à participação de agentes financeiros, debatendo-se, em cada caso, a possibilidade ou não de imputação do crime de lavagem a estes agentes. / The following dissertation aims to discuss the limits of criminal imputation of money laundering on financial institutions employees that, casually or not, become involved in actions perpetrated by third parties, clients or not, of those institutions, which may configure the money laundering criminal fattie species. With this purpose, aspects such as the development of criminal imputation idea vis-a-vis the post-contemporary thinking and its implications to criminal participation theory are discussed. In addition, we focus specifically on the probable moment of the money laundering scheme in which the financial agent might be involved, debating, case by case, the possibility of incrimination.

v anglickém jazyce Economic and legal aspect of money laundering Miroslav Dongres The UN defines it as "Money laundering is a process which disguises illegal profits without compromising the criminals who wish to benefit from the proceeds". Money laundering is a dangerous activity. Funds that pass through this process become a source for a various criminal activities, such as terrrorism, corruption, etc. The thesis is composed of three main parts. First part deal with methods and stages of money laundering. Money laundering is a sophisticated activity, with a high degree of complexity, which requires a certain level of planning. entertain various features and steps which are necessary to clear the funds. Stages are named as placement, layering and integration. The first part is given to a few real examples of ways of money laundering. Money laundering is an international issue. In today's world where there is almost no borders is neccesary develop an appropriate international cooperation, both at global and regional which is one of the characters of fighting against money laundering. The Second part of thesis show some of international organization engaged in this illicit activity, such as UN, EU, FATF, etc. It also introduce their rules and programs to fight to money laundering. There is a large...

Magister Legum - LLM / The aim of this research paper is to examine the legal framework for the recovery of corruptly-acquired assets, with particular emphasis on the Nigerian situation. Its primary focus is a detailed examination of the legal mechanisms for the recovery of such assets in the context of international asset recovery. Despite the success of the Nigerian government in recovering the Abacha loot,8 siphoning off of public funds by public office holders continues, and charges of fraud persist against top bank executives alleged to have converted depositors’ funds fraudulently. The prevailing criminal or conviction-based forfeiture mechanism in Nigeria appears inadequate to deal effectively with these situations. The need to enhance capacity through the adoption of civil or non-conviction based forfeiture laws therefore becomes imperative. / South Africa

Magister Legum - LLM

Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.

Through an analysis of the presence and nature of international monetary flows of non-declared origin and their relation to deviant knowledge, the thesis determines that both terrorism and organised crime are nurtured by a constant trickle from minor sources rather than by large financial transfers; and that anti-money laundering provisions are misapplied, taken too far, too expensive, and incapable of demonstrating their effectiveness. In lieu of more traditional policy recommendations, the thesis develops a complexity-theory based intelligence function, capillary intelligence, to improve the present information-gathering systems and generate consistent and context-relevant intelligence for the consideration of policy-makers. The intelligence function takes into account also the concept of self-organised criticality. The thesis fully adheres to the principle that efficiently applied intelligence-led approaches for detection of organised crime are demonstrably superior to a 'follow the money' approach. An extended concept of deviant knowledge is developed and five methodological techniques employed: Complexity theory, network theory, self-organised criticality, scaling theory, and intelligence treatment. The thesis is multidisciplinary and calls on contributions from International Law, Economics, Criminal Justice Studies, and Governance and Ethics. Its approach is illustrative and fits Baudrillard's 1981 methodological principles known as bricolage. Using five methodologies and six major case studies, the thesis reaches four conclusions. First, the rapid expansion in the currency component of the US money supply (M1) has no domestic explanation and can best be explained by an increase in overseas illegal traffics of various sorts. Second, terrorism and major organised crime are, for a large part, nurtured by a constant trickle of funds originating from minor crime, such as, respectively, smuggling of tobacco product and retail fencing, and sale of counterfeit luxury goods. Third, calculation of the cost of the application of anti-money laundering shows these to be cost-inefficient, apart from being highly intrusive. The thesis' calculations as well as prior literature makes it certain that such provisions, although inefficient, are enforced in a forceful exemplification of the deviant knowledge concept. Fourth, the thesis demonstrates the importance of organised crime in resource depletion and emphasises the nefarious consequences of such criminal behaviour, in particular as regards deforestation, since organised crime can apply the necessary pressure on the local population - in conjunction with extensive corruption of police or military personnel - and provide the managerial expertise to have the trees felled, transported internationally by ship and sold in another country often with false documentation as to the origins of the forest product. In a final case study, the tragic concept of resource curse is considered, in casu the island of Bougainville, PNG.

The thesis examines counter-terrorism financing measures adopted at UN level, by the EU and by the Czech Republic in the aftermath of 09/11/2001. The study answers such questions as which measures are effective in the Czech Republic and by what means they are implemented, what are the causes of their adoption and the objectives to be achieved. Trends determining ongoing evolution in this domain are also developed on the basis of the analysis.

An in depth commentary on the named book ('Methods of Money Laundering').

In 2019 the courts in Sweden decided in 21 judgements regarding gross money laundering. This study aims to determine if the court uses economic analysis of law in its judgments and if so, in what way the economic analysis occur. I have used a positive economic analysis of law in attempt to explain the legal rules as well as the outcome of the rules in form of an analysis of the 21 judgments on gross money laundering in 2019. The analysis of the judgments shows no obvious signs of economic reasoning in the courts decisions. There are thou economic effects regarding the measure of length of the punishment and it´s relation to the amount of wealth in the money laundering activity. In the majority of the judgements the equilibrium of wealth that prevailed before the involuntary transaction of goods was restored by damages. In combination with the sanctions the judgements can be classified as economical efficient. This shows that even if thou there are no obvious economic concepts in the judgments, there still can be economic grounds in the decisions, even thou they are imbedded in the legal system of sanctions in the civil law system.