Pravna i ekonomska analiza sustava prevencije pranja novca i financiranja terorizma

Realizacija radnog plana 1. - 3. mj. projekta

Rad pod nazivom "Application of Risk Based Approach Related to Non-Financial Sector in the Scope of Anti-Money Laundering System" autorice doc. dr. sc. Sonje Cindori prezentiran je i objavljen u okviru "International Multidisciplinary Scientific Conferences on Social Sciences and Arts SGEM 2015" u Albeni, Bulgarska.

Abstract

The Directive 2005/60/EC and the FATF Recommendations prescribe and drive performance and assignment of specific tasks and duties for the non-financial sector professionals in the anti-money laundering system. The scope of their activities is limited to financial transactions, bounded by professional confidentiality; where the obligation to report suspicious activity is legislatively restricted to their core business. The low number of reported suspicious transactions by the non-financial sector professionals, as a measure of participation in anti-money laundering prevention initiative, raises a question of whether their duties conflict with their obligations for the respect of fundamental human rights, right to fair trial and a legal defence, citizens’ privacy, respect for legal profession and legal profession’s independent status.

In answering this question, the analysis looked at international legislations, FATF Recommendations and Reports, as well as several studies and assessments. Additionally, the results provided by the legal community - relationship between the total number of reported suspicious transactions and the number of suspicious transactions reported by the non-financial sector professionals in some EU country members, were also analysed. The primary goal of investigating the relationship between the legal foundations vs. the numerical data for the chosen EU country members is understanding the effectiveness of the anti-money laundering system as a whole, assuming that the non-financial sector professionals are its crucial element.

Keywords: money laundering, risk, FATF, non-financial sector, human rights

 

Realizacija radnog plana  4. - 6. mj. projekta

Rad pod nazivom "Uloga strategijskih analiza u prevenciji pranja novca" autorice Marijane Jurčec Crljen prezentiran je i objavljen u sklopu međunarodne znanstvene konferencije "Forensic Audit 2015" u Beogradu, Srbija.

Sažetak

Sustav prevencije pranja novca i financiranja terorizma počiva na aplikaciji procesa procjene rizika na svim instancama njegove provedbe. Procjena rizika inicijalno je regulirana međunarodnim standardima, ali i pretočena u nacionalno zakonodavstvo. Na razini hrvatske financijsko-obavještajne jedinice, procjena rizika se očituje u permanentnoj analizi prijavljenih transakcija i slučajeva s utvrđenom sumnjom na pranje novca i financiranje terorizma, s krajnjim ciljem utvrđivanja recentnih modaliteta pranja novca te podizanjem učinkovitosti sustava na višu razinu.

Ključne riječi: pranje novca, financiranje terorizma, strategijske analize, rizik, sumnja, transakcija

 

Realizacija radnog plana 6. mj. projekta

Dana 29. listopada 2015. održana je radionica pod nazivom "Osnove modaliteta prevencije pranja novca i financiranja terorizma". Slike s radionice dostupne su u repozitoriju.

 

Realizacija radnog plana  7. - 9. mj. projekta

Završna analiza podataka za rad na temu "Utvrđivanje ekonomskih determinanti kaznenih djela protiv imovine" koautora Nenad Rančić, Ozren Pilipović, Meta Ahtik je u tijeku.

Abstract

The goal of this paper is to research the link between economic situation and the property crime in the countries of former Yugoslavia from 1971 till present time (Slovenia, Croatia, Bosnia and Herzegovina, Montenegro, Serbia and Macedonia). Our research is based on theory developed by Becker in his seminal paper: “Crime and Punishment: An Economic Approach” (Becker, 1968). We propose to test the link by using the following econometric model:

Log(crime/population)=a+blog(rGDP)+clog(UN)+dlog(YM)+ g log (conv)+dummy+e

CPT=dependent variable-Number of committed crimes against property per thousand inhabitants

rGDP=GDP growth rate.

 UN=Unemployment as a percentage of unemployed in the whole population

YM=share of the Young males (age 20-24) in the population.

Conv=Probability of convictions - number of convicts per thousand committed crimes

Dummy=represents different sets of specific country variables for each individual country (war, transition etc).

 

Realizacija radnog plana 10.-12. mj. projekta

Rad koautora Tatjane Kovač Klemar i MIrana Marelje na temu "Institutional Support For Terrorist Financing Prevention" je završen. Prezentacija i objava se očekuju tijekom 2017. u sklopu konferencije ATINER 2017, Atena, Grčka.

Abstract

This paper focuses on the historical overview of the international framework for terrorist financing prevention, with the emphasis on the analysis of EU and non-EU institutions in charge of terrorist financing prevention and relevant to Member States such as Republic of Croatia. As part of the comprehensive analysis, the paper covers institutions' significance and historical overview of legal standards under their competence relevant for terrorism financing prevention. By analysing Resolutions, the paper presents the analyses of activities carried out by the United Nations, particularly focusing on the General Assembly and relevant Conventions, as well as the United Nations Security Council. The most important segments of EU institutions competent for adopting Directives on the prevention of terrorist financing have been analysed. It also includes analysis of the Financial Action Task Force, the Committee of Experts on the Evaluation of Anti-Money Laundering Measures and the Financing of Terrorism - MONEYVAL and the Egmont Group.

 

Realizacija radnog plana 11.-13 mj. projekta

Rad doktorandice Jelene Dinić pod nazivom "Pranje novca kao ekonomska dimenzija terorizma" završen je i predan na objavu u Zbornik Pravnog fakulteta u Rijeci.

Sažetak

U radu se prezentuje ekonomska dimenzija terorizma kroz analizu potreba terorističkih organizacija za finansijskim sredstvima, moduli finasiranja terorizma i veza sa pranjem novca. Finansijska sredstva predstavljaju jedan od najvažnijih preduslova za održavanje infrastrukture terorističkih organizacija i izvođenje terorističkih aktivnosti. Sredstva stečena legalnim i ilegalnim putem pripadnici terorističkih organizacija tehnikama pranja novca sprovode kroz finasijske sisteme, prikrivajući svrhu novca namenjenu za organizovanje terorističkih napada. Zbog globalne prirode problema pranja novca i finansiranja terorizma, preventivni mehanizmi obuhvataju saradnju finansijskih,  obaveštajnih službi i međunarodnih organizacija uz jačanje nacionalnih institucija koje se bave navedenim problemom.

 

Realizacija izvan radnog plana 11.-13 mj. projekta

Rad Sonje Cindori i Tajane Petrović pod nazivom "Anti-Money Laundering Challenges of Unbounded Virtual World Economy" završen je i predan na objavu. Rad će biti prezentiran na "International Multidisciplinary Scientific Conferences on Social Sciences and Arts SGEM 2016, Albena, Bugarska.

Abstract

The development of business methodology and advantages offered by the digital economy influenced the use of virtual world’s economies and virtual currencies as an alternative for money laundering and terrorism financing. The reason for this is the lack of capacity for customer identification, monitoring financial activity and suspicious transactions application system to the authorities. The issue of virtual currencies regulation is of great importance because they have growing influence in world trade, taking into account all the centralized and decentralized currency specifics, as well as diversities arising from its characteristics of convertible and non-convertible currency.  In addition to a number of risks, anonymity is regarded to be the most serious risk of establishing an effective money laundering and terrorism financing prevention system as a challenge to the legislative treatment of their use in terms of the virtual world economy.

 

Realizacija radnog plana 11.-13 mj. projekta

Rad Sonje Cindori i Tajane Petrović pod nazivom "Indikatori rizičnosti bankarskog sektora u okvirima prevencije pranja novca" završen je i predan na objavu u Zbornik Pravnog fakulteta u Zagrebu. U tijeku je postupak recenzije.

Sažetak

Bankarski sektor još uvijek ima vrlo važnu ulogu u prevenciji pranja novca i financiranja terorizma. Razvoj banaka, širenje opsega njihova poslovanja i sadržaja usluga koje pružaju na određeni je način usmjeravao razvoj metoda i tehnika pranja novca i sve aktualnijeg financiranja terorizma. Pritom se posebno ističe značenje visokorizičnih poslova u okvirima privatnog, korespondentnog, digitalnog, virtualnog i off-shore bankarstva, kao i specifičnosti islamskog bankarstva te banaka koje posluju na načelima kršćanske etike. Iz razloga raznolikosti i kompleksnosti usluga i proizvoda koje pružaju, bankarski sektor razvio je indikatore za utvrđivanje i stupnjevanje sumnje na pranje novca i financiranje terorizma te procjene rizika poslovanja. U prilog tezi o izraženoj atraktivnosti bankarskog sektora u provođenju procesa pranja novca i financiranja terorizma te važnosti pristupa temeljenog na procjeni rizika izložena je komparacija prijava sumnjivih transakcija u Republici Hrvatskoj s još trima zemljama iz regije.

 

Realizacija radnog plana 13.-14. mj. projekta

Rad Sonje Cindori i Žarka Ćulibrka pod nazivom "Finansijski aspekti terorističkih dejstava i protivterorističke borbe" prezentiran je na konferenciji ERAZ 2016. u Beogradu i objavljen u Zborniku radova s konferencije.

Sažetak

Za osnovnu temu rada uzeti su finansijski aspekti terorističkih dejstava i protivterorističke borbe, a poseban osvrt načinjen je ka sprečavanju pranja novca i finansiranja terorizma. Tokom izrade rada korištene su uglavnom komparativna analiza i metoda analize sadržaja. Cilj ovog naučnog rada je da se pokaže da u pripremi terorizma finansijski segment zauzima značajno mjesto, kao i to da država i društvo, i sa finansijskog stanovišta, moraju razraditi djelotvoran sistem suprotstavljanja ovoj ekstremnoj pojavi.

 

Realizacija radnog plana 13.-15 mj. projekta

Rad Sonje Cindori i Žane Pedić pod nazivom "The Impact of the Data Protection Right on the Implementation of the Anti-Money Laundering Measures" prezentiran je na "International Multidisciplinary Scientific Conferences on Social Sciences and Arts SGEM 2016, Albena, Bugarska. Za prezentaciju rada Sonja Cindori je dobila nagradu "The best presentation 2016".

Abstract

In the European Union and its member states, protection of personal data represents the fundamental right that belongs to all natural persons, as defined by the EU Charter of Fundamental Rights. Such “data must be processed fairly for specified purposes and on the basis of the consent of the person concerned or on some other legitimate basis laid down by law.” The processing of personal data includes all of the possible activities related to the prevention, investigation, detection, and prosecution of criminal offences - including the money laundering offence. This means that the protection of personal data and activities related to the fight against money laundering, do not overlap. However, there still is a question of potential misuse of the aforementioned activities resulting in the breach of an individual’s personal data protection rights.

 

Realizacija radnog plana 16.-18. mj. projekta

Rad Mirana Marelje, Nenada Rančića i Luise Fernande Bernat Diaz pod radnim nazivom "Institutional Support For Terrorist Financing Prevention, The Main Role of Suspicious Transactions - Anti-Money Laundering and Combating Terrorism Financing in the Republic of Croatia" je završen. Prezentirat će se i objaviti u okviru konferencije ATINER koja će se održati u vremenu 1-4. svibnja 2017. u Ateni.

Abstract

Article highlights issues related to multiple meaning of the term suspicious transaction and its complex nature. Following the basic international definitions of suspicious transaction, national legislations try to adjust them to the domestic conditions. The results of selected legislative frameworks are presented through the statistical analysis of three Western European countries and the Republic of Croatia. Analysis of reversal that happened in suspicious transactions reporting aims at highlighting the importance of suspicious transactions in interrelations between reporting entities and FIUs and at emphasizing their role in further stage of proceeding related to reports in which there is a suspicion on money Laundering and/or terrorism financing.

 

Realizacija radnog plana 17.-20. mj. projekta

Rad doktorandice Jelene Dinić pod nazivom "Money Laundering as a Form of Financing Terrorism Through the Prism of Terrorist Organization "Islamic State of Iraq and Levant" je završen i predan na objavu u Czech yearbook of international law, Češka. Rad je u postupku recenzije.

Sažetak

Money laundering is an integral part of the criminal activities of terrorist organizations with the aim of concealing the source and purpose of funds. The terrorist organization "Islamic State of Iraq and the Levant" (ISIL) from the moment of its foundation attracted big public attention because of the brutal methods used in the fight to achieve their goals as well as the amount of money that the organization had. Autarkic systemof ISIL survives because of internal forms of financing such as the oil trade and various forms of organized crime. Microfinancing of ISIL takes place through donations of individuals who resort to various forms of financial malfeasance motivated by providing substantive contributions to this terrorist organization. Misuse of bank loans and social help, frequent transfers of certain amount of money that is not under the scope of financial authorities and smuggling of cash across the Turkish-Syrian border are just a few methods that ISIL members use to obtain their funds.

 

Realizacija radnog plana 18. mj. projekta

Dana 13. listopada 2016. održana je radionica pod nazivom "Specifičnosti prevencije financiranja terorizma". Slike s radionice dostupne su u repozitoriju.

 

Realizacija radnog plana 18.-20. mj. projekta

Rad Sonje Cindori i Tajane Petrović pod nazivom "The Significance of Assessing Money Laundering Risk as a Part of Auditing Operations" je završen i poslan organizatoru konferencije na recenziju. Rad će biti prezentiran i objavljen u okviru konferencije ATINER koja će se održati 1-4. svibnja 2017. u Ateni.

Abstract

In addition to the ever attractive financial sector, the effect of globalisation on the development of money laundering and terrorist financing process has gradually been including the non-financial sector, namely, independent legal professions. The specific nature of the auditing profession, providing a full insight into financial operations and analysis of individual business entities' transactions, can result in a detection and prevention of money laundering, theft and other criminal activities. Auditor independence is the auditor's main tool when performing basic auditing tasks, controls and reporting on suspicious transactions in accordance with the adopted code of ethics.

The risk-based approach is omnipresent in auditing even though auditors often focus on low-risk business entities. However, some business processes result in events and circumstances which increase the risk of fraud and errors. The risk of not detecting a fraud or error is significantly higher when it comes to fraud as it represents a deliberately incorrect statement while an error is a non-intentional omission resulting from negligence. Due to the implementation of international standards into a national framework, focusing on permanent training and control of the non-financial sector, the auditing profession has earned its role of “gatekeeper” in the anti-money laundering and counter-terrorist financing system.

 

Realizacija radnog plana 18.-21. mj. projekta

Rad Sonje Cindori i Tatjane Kovač Klemar pod nazivom "Aktualnost Hawalle pri detekciji pranja novca i financiranja terorizma" je završen i poslan na prijevod. Rad će biti prezentiran i objavljen u okviru konferencije "SGEM" koja će se održati u kolovozu 2017. u Bugarskoj.

 

Realizacija radnog plana 20.-22. mj. projekta

U tijeku je pisanje rada Sonje Cindori i Ane Zakarija pod radnim nazivom "Porezna utaja kao predikatno djelo pranja novca".

 

Realizacija radnog plana 20.-23. mj. projekta

Rad Sonje Cindori i Jelene Slović pod nazivom "Identificiranje pranja novca u poslovanju kao faktor procjene rizika" je završen i poslan na prijevod. Rad će se prezentirati na konferenciji koja će se održati tijekom travnja 2017. u Pragu.

 

 

 

 

 

 


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