Prevention of money laundering and terrorist financing : Graduate paper

Pod pranjem novca podrazumijevamo sve kriminalne aktivnosti koje su usmjerene na prikrivanje imovinske koristi stečene na nezakonit način s ciljem pretvaranja u sredstva s zakonitim izvorom, a prljavim novcem smatramo onaj novac koji je stečen kaznenim djelom i svu imovinsku korist koja proizlazi iz tog kaznenog djela. Pranje novca je složen proces koji se odvija kroz tri faze: faza polaganja novca, faza ležanja i faza integracije novca. U praksi se faze često preklapaju, a neke se faze tijekom procesa pranja novca mogu i preskočiti ili ponoviti. S ciljem sprječavanja pranja novca i financiranja terorizma osnivaju se financijsko-obavještajne jedinice, a u Republici Hrvatskoj ta organizacija, pod imenom Ured za sprječavanje pranja novca, osnovana je u sastavu Ministarstva financija, a sastoji se od Službe za financijsko obavještajnu analitiku i Službe za prevenciju i nadzor obveznika. S obzirom daje pranje novca postao problem i na međunarodnoj razini, 1989. godine osnovana je Skupina za financijsku akciju protiv pranja novca (FATF) za borbu protiv pranja novca i financiranja terorizma, koja preko svojih 40+9 Preporuka ispunjava svoju svrhu. Osim navedene, poznate su i druge organizacije koje imaju za cilj sprječavanje pranja novca i financiranje terorizma kao što su MONEYVAL i Egmont grupa. Osim pranja novca, veliki problem današnjice predstavlja terorizam - primjena nasilja radi ostvarivanja političkih ili drugih ciljeva. Nakon završenog procesa pranja novca, odnosno uspješnog prikrivanja sredstava ostvarenih na nezakonit način, može se krenuti u financiranje terorizma odnosno terorističkih organizacija. Zakoniti izvori financiranja terorizma su: donacije, zakonito poslovanje terorističkih organizacija čije prihode koriste za nezakonite aktivnosti te samofinanciranje. Ipak, nezakoniti način financiranja je svakako brži način prikupljanja sredstava, a često je vezan uz prodaju i trgovinu drogom. Postoje tri faze financiranja terorizma, a to su: faza prikupljanja, prijenos prikupljenih sredstava i upotreba tih sredstava. Fenomen financiranja terorizma gotovo uvijek dolazi zajedno s fenomenom pranja novca, ipak treba naglasiti razlike između ova dva kaznena djela. Financiranje terorizma nema za cilj stjecanje profita, kao što je to kod pranja novca. Proces pranja novca ima za cilj nelegalno stečena sredstva prikazati kao legalna, dok je kod financiranja terorizma obrnuto - sredstva se iz legalnih izvora stavljaju na raspolaganje terorističkim organizacijama. Kod financiranja terorizma ne radi se o tome da je porijeklo sredstava ono što ih čini kriminalnih nego je to njihova upotreba.Money laundering means all criminal activities aimed at concealing unlawfully acquired property gains in order to convert into legitimate sources, and dirty money is considered the money obtained through the criminal offense and all the material gain resulting from that criminal offense. Money laundering is a complex process that takes place through three phases: the stage of depositing money, the stage of lying down and the phase of money integration. In practice, the phases often overlap, and some phases of the money laundering process can be skipped or repeated. With the aim of preventing money laundering and terrorist financing, the financial intelligence of the Republic of Croatia is established, known as the Office for prevention of money laundering, was established within the Ministry of Finance and consists of the Financial intelligence and Service for the prevention and control taxpayers. Since money laundering has become problem at the international level, in 1989, the Financial Action Task Force (FATF) was established to prevent money laundering and terrorist financing, which through its 40+9 Recommendations fulfills its purpose. Except for the mentioned, other organizations are known to prevent money laundering and terrorist financing such as MONEYVAL and Egmont group. Except money laundering, today's major problem is the use of violence by terrorists to achieve political or other goals. After the completion of the money laundering process, or the successful concealment of funds obtained in an unlawful manner, terrorist financing or terrorist organizations may be initiated. Legal sources of financing of terrorism are: donations, legitimate business of terrorist organizations whose revenues use for illegal activities and self-financing. However, the illegal method of financing is faster and often associated with drugs sale and trafficking. There are three phases of terrorist financing: the collection phase, transfer of collected funds and the use of these funds. The phenomenon of terrorist financing almost always comes along with the phenomenon of money laundering, however, the differences between these two criminal offenses should be emphasized. Financing of terrorism is not aimed at gaining profit, such as money laundering. The money laundering process is intended to present illegal assets as legal, while in financing terrorism is the opposite, resources are made available from legitimate sources to terrorist organizations. In the financing of the terrorism, it is not the origin of funds that makes them criminal, but their use