| Sažetak | Pranje novca definirano je kao prikrivanje podrijetla nezakonito stečenog novca stvaranjem prividnosti njegovog zakonitog pribavljanja. Iako pranje novca kao fenomen postoji još od razdoblja 20. stoljeća, njegova se problematika u sve većoj mjeri aktualizira u današnje doba, s učestalim slučajevima pranja novca u domaćim i međunarodnim okvirima. Do pranja novca može doći u različitim situacijama, na različite načine i u različitom intenzitetu. S tim u vezi važno je istaknuti kako su se s godinama razvile različite tipologije, odnosno metodologije pranja novca.
Pojam tipologije ili metodologije pranja novca se koristi za označavanje različitih tehnika, odnosno načina pranja novca. Nadalje, tehnike pranja novca se razlikuju kod pravnih i fizičkih osoba te ovise o brojnim faktorima: količini novca koja se želi oprati, relevantnom zakonodavstvu, gospodarstvu i financijskom tržištu, fazama kroz koje će novac prolaziti i izabranom načinu djelovanja. Ustaljeni kriterij kvalifikacije metoda pranja novca su metode pranja novca koje egzistiraju kod pravnih i kod fizičkih osoba, koje se razlikuju zbog različitih mogućnosti pranja novca koje postoje kod pravnih, odnosno fizičkih osoba. Tako se tipologija metoda pranja novca kod pravnih osoba odnosi na pranje novca putem offshore zona, nerezidentnih računa, fiktivnih ugovora i fiktivnih računa, a kod fizičkih osoba kroz kreditnu liniju, mjenjačke poslove, krijumčarenje novca i sl.
U suvremeno doba svjedočimo i pojavi nekih novih metoda, s obzirom na pojavu novih mogućnosti prikrivanja nezakonitog izvora sredstava, pa se tako među trendovima u suvremenoj metodologiji pranja novca javlja upotreba hawale, virtualnih valuta, aktivnosti krijumčarenja migranata te trgovine antikvitetima, nakitom i umjetninama. |
| Sažetak (engleski) | Money laundering is defined as concealing the origin of illegally obtained money by creating the appearance of its legal acquisition. Although money laundering as a phenomenon has existed since the 20th century, its problem is becoming more and more important today, with frequent cases of money laundering in domestic and international context. Money laundering can occur in different situations, in different ways and with different intensity. In this regard, it is important to point out that different typologies, or money laundering methodologies, have developed over the years.
The term money laundering typology or methodology is used to denote different techniques or ways of laundering money. Furthermore, money laundering techniques differ between legal persons and natural persons and depend on numerous factors: the amount of money that will be laundered, the relevant legislation, the economy and the financial market, the stages through which the money will pass and the chosen method of conduct. The established criteria for the qualification of money laundering methods is the differentiation between money laundering methods that exist among legal persons and natural persons, which differ due to the different possibilities of money laundering that exist for legal and natural persons. Thus, the typology of money laundering methods for legal entities refers to money laundering through offshore zones, non-resident accounts, fictitious contracts, and fictitious accounts, and for natural persons through a credit line, exchange transactions, money smuggling, etc.
In modern times, we are also witnessing the emergence of some new methods, considering the emergence of new possibilities of concealing the illegal source of funds, so among the trends in modern money laundering methodology is the use of hawala, virtual currencies, migrant smuggling activities, and trade in antiques, jewellery, and art. |
