Financial investigation under the confiscation of assests of illicit origin act

Premoženje naj se odvzame tistim, ki so ga pridobili na nezakonit način ali pa je bilo premoženje na njih preneseno brezplačno ali pa za plačilo, ki ne ustreza dejanski vrednosti. S tem je smiselno omogočeno varstvo pridobivanja premoženja na zakonit način in zaščita gospodarske, socialne in ekološke funkcije lastnine, ki ga zagotavlja pridobivanje premoženja v skladu s predpisi. Zakon o odvzemu premoženja nezakonitega izvora (ZOPNI) se je v slovenskem pravnem redu pričel uporabljati 29. maja 2012. Določa pogoje za uvedbo finančne preiskave in postopek izvedbe finančne preiskave, začasno zavarovanje odvzema in začasen odvzem premoženja nezakonitega izvora, postopek odvzema premoženja nezakonitega izvora, vodenje evidenc zavarovanja in začasnega odvzema premoženja nezakonitega izvora, hrambo in upravljanje s tem premoženjem, odgovornost Republike Slovenije in mednarodno sodelovanje. Institut finančne preiskave in kasnejša tožba za odvzem premoženja nezakonitega izvora sta v slovenskem pravnem redu omogočila boj proti organiziranemu kriminalu in korupciji. Zaradi zapletenosti mednarodnih prenosov premoženja ter razvoja tehnologij, ki jih storilci uporabljajo, je kazniva dejanja zelo težko dokazovati. Za uspešen pregon storilcev kaznivih dejanj ne zadostuje le kazenska obsodba in odvzem premoženjske koristi, nastale iz posamičnega kaznivega dejanja, temveč je bistveno tudi, da se jim odvzame premoženje nezakonitega izvora. Finančna preiskava se uvede, če se v predkazenskem ali kazenskem postopku izkažejo razlogi za sum, da posamezne osebe razpolagajo s premoženjem nezakonitega izvora in skupna vrednost takega premoženja presega 50.000 EUR. Namen finančne preiskave je ugotoviti obseg nezakonitega premoženja. V magistrski nalogi smo se omejili na finančno preiskavo, ki jo za potrebe ZOPNI opravi Finančna Uprava Republike Slovenije (FURS). Finančni inšpektor preiskovalec izvaja finančno preiskavo v skladu s 100. členom Zakona o finančni upravi (ZFU). Izvajajo se vsa dejanja, ukrepi in postopki po ZDavP-2. V nalogi smo predstavili štiri indirektne metode ugotavljanja razkoraka premoženja. Predstavili smo evidence, ki jih v skladu s svojimi postopki preverja FURS. V poglavju pravdni postopek smo podrobneje opisali tudi instituta začasnega zavarovanja odvzema in začasen odvzem premoženja nezakonitega izvora. V raziskovalnem delu naloge smo na praktičnem primeru prikazali postopek zbiranja podatkov v finančni preiskavi in simulirali možne zaključke finančne preiskave, pravdnega postopka odvzema premoženja in davčni postopek odmere davka od nenapovedanih dohodkov. Analizirali in izpostavili smo odločbe ustavnega sodišča in ostalo sodno prakso.The property should be taken away from those who acquired it illegally or if it was transferred to them for free or for a payment that did not correspond to its actual value. By doing so, it makes sense to protect the acquisition of property in a lawful manner and to protect the economic, social and ecological function of property which was acquired in accordance with the regulations and law. On 29 May 2012 the Confiscation of Assets of Illicit Origin Act (ZOPNI) began to apply in the Slovenian legal order. It sets out the conditions and procedures for the initiation of a financial investigation, seizure, forfeiture and safekeeping of assets with an unlawful origin, managing of property, responsibilities of the Republic of Slovenia and the conditions for international cooperation. The notion of financial investigation and a possible subsequent lawsuit enabled the fight against organized crime and corruption in the Slovene legal order. It is difficult to prove the crime due to the complexity of the international transfers of property and due to the development of technologies. Successful prosecution of the perpetrators of criminal acts is not enough to justify the criminal conviction and deprivation of the proceeds of a criminal offense, it is also essential to deprive them of the property with an unlawful origin. A financial investigation shall be initiated if pre-criminal or criminal proceedings give rise to suspicions that an individual is in the possession of assets with an unlawful origin and if the total value of such assets exceeds €50.000. The purpose of a financial investigation is to determine the extent of the illegal assets. We limited ourselves to the financial investigation which is conducted by the Financial Administration of the Republic of Slovenia. The financial investigator conducts a financial investigation in accordance with Article 100 of the Financial Administration Act (ZFU). All actions, measures and procedures are performed in accordance with the Financial Administration Act and Tax Procedure Act. We presented four indirect methods for determining the property gap as well as the records which are checked by the Financial Administration. In the chapter Contentious Civil Procedure, we described, in detail, the notion of temporary insurance and temporary seizure of assets of illegal origin. With the practical case we showed the process of data collection in financial investigation. We simulated the possible conclusions of a financial investigation, contentious civil procedure and the assessment of the tax on unannounced income. We analyzed and highlighted decisions of the Constitutional Court of the Republic of Slovenia and other legal cases