Nadzor finančnih transakcij zaradi preprečevanja pranja denarja in financiranja terorizma

Juhant, Maruša (author), Juhart, Miha (mentor)

Magistrsko diplomsko delo obravnava nadzor finančnih transakcij, ki se opravlja z namenom preprečevanja pranja denarja in financiranja terorizma. Najprej definira pojma preprečevanje pranja denarja in financiranje terorizma ter izpostavi potrebo izoblikovanja zakonodaje za preprečevanje slednjih. Nadaljuje s predstavitvijo ureditve preprečevanja pranja denarja in financiranja terorizma v mednarodnem, evropskem in slovenskem pravnem redu. V osrednjem delu magistrskega diplomskega dela so predstavljeni poglavitni instituti in ukrepi, sprejeti za preprečevanje pranja denarja in financiranje terorizma, ki jih uvaja nova slovenska zakonodaja. V zaključnem delu so izpostavljene problematike sedanje ureditve. Pranje denarja in financiranje terorizma pomeni grožnjo celovitosti gospodarstva in finančnega sistema ter predstavlja tako mednarodni izziv kot tudi pereč problem v regulatornem prostoru Slovenije. V Sloveniji se boj proti pranju denarja in financiranju terorizma v največjem delu uresničuje preko Zakona o preprečevanju pranja denarja in financiranja terorizma (ZPPDFT-2), ki je stopil v veljavo dne 5.4.2022. Omenjeni zakon predvideva obveznosti subjektov, ki so dolžni izvajati ukrepe za odkrivanje in preprečevanje pranja denarja in financiranja terorizma. Med te ukrepe spada na prvem mestu ocena tveganja, ki je nujen predpogoj za izvedbo ukrepa pregleda stranke. Izvajanje pregleda stranke pa je ključnega pomena za prepoznavanje transakcij, poslovnih razmerij in strank, za katere obstaja sum za pranje denarja in financiranje terorizma. Zavezanci so za namen nadzora finančnih transakcij prav tako dolžni oblikovati tudi svojo politiko preprečevanja pranja denarja in financiranja terorizma, vzpostaviti notranjo kontrolo nad izvajanjem zakonskih nalog ter sodelovati s pristojnimi organi za pregon kaznivega dejanja pranja denarja in financiranja terorizma. Kljub temu, da nova zakonodaja povečuje in optimizira nadzor nad finančnimi transakcijami in vzpostavlja bolj učinkovite ukrepe za preprečevanje pranja denarja in financiranja terorizma, pa je sedanja ureditev z nekaterih vidikov še vedno problematična.

• Language: Slovenian
• Keywords: pranje denarja, financiranje terorizma, preprečevanje pranja denarja in financiranja terorizma, nadzor finančnih transakcij, pregled stranke, ocena tveganja, pomanjkljivost ureditve pranja denarja in financiranja terorizma.
• Work type: Master's thesis/paper
• Organization: PF - Faculty of Law
• Year: 2023
• PID: 20.500.12556/RUL-144544
• COBISS.SI-ID: 145809667
• Publication date in RUL: 01.03.2023

Secondary language

• Language: English
• Title: Control of financial transactions to prevent money laundering and terrorist financing

Abstract

The master's thesis deals with the supervision of financial transactions in order to prevent money laundering and terrorist financing. It first defines the concepts of prevention of money laundering and terrorist financing and highlights the need for legislation to prevent both. It then goes on to outline the regulation of the prevention of money laundering and terrorist financing in the international, European and Slovenian legal orders. The main part of the master's thesis presents the crucial institutions and measures adopted to prevent money laundering and terrorist financing introduced by the new Slovenian legislation. The final part highlights the problems of the current regime. Money laundering and terrorist financing pose a threat to the integrity of the economy and the financial system and represent an international challenge as well as a pressing problem in the Slovenian regulatory space. In Slovenia, the fight against money laundering and terrorist financing is implemented to a large extent through the Act on Prevention of Money Laundering and Terrorist Financing (ZPPDFT-2), which entered into force on 5 April 2022. The Act provides for the obligations of entities that are obliged to implement measures to detect and prevent money laundering and terrorist financing. These measures include, in the first place, a risk assessment, which is a necessary precondition for the implementation of the customer screening measure. However, the implementation of customer screening is essential to identify transactions, business relationships and customers where there is a suspicion of money laundering and terrorist financing. For the purpose of monitoring financial transactions, obliged persons are also obliged to establish their own AML/CFT policy, to establish internal controls over the implementation of the legal tasks and to cooperate with the competent authorities for the prosecution of money laundering and terrorist financing offences. Although the new legislation increases and streamlines the supervision of financial transactions and establishes more effective measures to prevent money laundering and terrorist financing, the current regime is still problematic in some respects.

• Keywords: money laundering, terrorist financing, anti-money laundering and counter-terrorist financing, financial transaction monitoring, customer due diligence, risk assessment, deficiencies in anti - money laundering and counter-terrorist financing