| Abstract | Analiza pojavnih oblika i metoda otkrivanja pranja novca kroz različite primjere objašnjava metode pranja novca i korištene sofisticirane tehnologije, zakonsku regulativu i sustav za sprječavanje pranja novca. Pranje novca je iskorištavanje financijskog i nefinancijskog sustava za prikrivanje nelegalno stečenih sredstava. Zakonska regulativa propisuje mjere, radnje i postupke koje obveznici i nadležna državna tijela poduzimaju radi sprječavanja, otkrivanja i prevencije pranja novca, a dio te regulative su tijela prevencije, tijela nadzora, Ured za sprječavanje pranja novca, tijela kaznenog progona i pravosuđe koji zajedno čine sustav sprječavanja pranja novca. Tijela prevencije su banke, odvjetnici, javni bilježnici i dr., a HNB, Hanfa, Financijski inspektorat, Porezna uprava i Carinska uprava tijela nadzora. Ured za sprječavanje pranja novca je posredničko tijelo između, s jedne strane, financijskog i nefinancijskog sektora te tijela kaznenog progona (Policija i DORH) i pravosuđa (sudovi), s druge strane. |
| Abstract (english) | Analysis of methods and emerging forms of money laundering through several cases explains the methods, used advanced technologies, legal regulation, and prevention system. Money laundering is the exploitation of a financial and non-financial system to conceal illegally acquired assets. Legal regulations prescribe the measures, actions, and procedures that the participants and the responsible state authorities take to stop, detect and prevent money laundering, and the part of the regulation are prevention authorities, supervisory authorities, the money laundering office, the criminal prosecution authorities and the judiciary which mutually form the prevention of money laundering system. Prevention authorities are banks, lawyers, notaries, and others, and Croatian National Bank, Croatian Financial Services Supervisory Agency, Financial Inspectorate, the Tax Administration and the Customs Administration are supervisory authorities. The prevention of money laundering office is a mediatorial authority between, on the one hand, the financial and non-financial sector and the criminal prosecution authorities (Police and State's Attorney Office) and the judiciary (courts), on the other. |
