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在办理洗钱犯罪案件中,应根据上游犯罪侵害的法益,结合具体洗钱手法,将上游犯罪所得限定为源于上游犯罪并且可以成为洗钱罪犯罪对象的非法获利部分。同时,应从掩饰、隐瞒上游犯罪所得及其收益的主观意图和客观功能方面,对洗钱行为加以实质把握。自洗钱入罪后,行为人既有上游犯罪行为又有洗钱行为的,应数罪并罚;司法机关应根据行为人共同故意和行为的具体内容指向认定共同犯罪,对于仅共谋和实施事后帮助洗钱的行为人宜只认定为洗钱罪。 相似文献
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洗钱是对上游犯罪的犯罪所得及其收益的性质进行掩饰、隐瞒的行为,其与上游犯罪行为既有区别又存在密切联系。对于上游犯罪行为与洗钱行为的区分,应当重点考量以下几个方面:从侵犯的法益看,洗钱行为既侵犯了上游犯罪保护的法益,又侵犯了金融管理秩序,对于侵犯双重法益的行为,应当认定为洗钱犯罪;从客观行为和主观犯意看,洗钱行为客观上具有掩饰、隐瞒上游犯罪所得及其收益的性质,行为人主观上具有掩饰、隐瞒的故意;从处理原则看,宜将洗钱视为特别法条,将上游犯罪视为一般法条,运用特别优于一般的原则进行处理。 相似文献
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“自洗钱”行为入罪,引起了一些理论和实践上的难题。从所谓“洗钱”的本质是“掩饰、隐瞒犯罪所得及其收益的来源和性质”的角度来看,上游犯罪人将犯罪所得化整为零,存入自己提供或者指定银行账户的行为,构成自洗钱;行为人藏匿、转移自己犯罪所得及其收益的行为,不构成“自洗钱”;行为人将上游犯罪所得及其收益自用的场合,若没有造成新的法益侵害、没有改变或者超出上游犯罪行为所能评价的范围时,不构成“自洗钱”;上游犯罪的本犯和下游犯罪人共同实施洗钱行为时,二人构成上游犯罪人的“自洗钱”的共犯,但以上游犯罪达到既遂状态为前提。 相似文献
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金融机构在反洗钱中的核心地位 总被引:2,自引:0,他引:2
洗钱犯罪有多种渠道,但大多数洗钱犯罪是通过金融机构进行的,金融机构是洗钱犯罪活动的重要场所。洗钱犯罪不仅动摇金融机构的信用基础,危及金融安全,而且还影响金融市场的稳定。充分发挥金融机构在反洗钱活动中的重要作用,建立起金融机构反洗钱犯罪的第一道屏障,对遏止洗钱犯罪起着至关重要的作用。 相似文献
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我国洗钱犯罪的特点与防治对策 总被引:1,自引:0,他引:1
目前,我国的洗钱现象明显增多,洗钱或者明显带有洗钱性质的案件发案率正在迅速上升。我国洗钱犯罪体现了以下的特点:利用金融机构进行洗钱活动、利用公司进行洗钱活动、国际犯罪集团入境洗钱活动频繁以及国内腐败犯罪分子通过洗钱手段大肆转移赃款。要有效防治我国的洗钱犯罪,必须采取加强洗钱犯罪立法及制度建设完善等一系列对策。 相似文献
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Melvin R. J. Soudijn 《Trends in Organized Crime》2012,15(2-3):146-163
Criminals can use financial facilitators to invest their ill-gotten gains without drawing attention to themselves. These facilitators are experts at getting round anti-money laundering procedures. Because of their expertise and unique capabilities they play an important role in criminal networks. It therefore stands to reason that law enforcement focuses on them. That focus often translates in prosecution when laws are broken. However, what can we do to prevent financial experts in breaking the law? In this article the focus lies on the method of removing excuses. This technique is employed in every day crimes but has not been put to the test in the context of organized crime. Interviews with police officers show that the technique of removing excuses could work under certain conditions. However, it turns out that an important differentiation lies in the sort of activities financial facilitators undertake. Not all financial activities take place in the legal financial-economic system. Instead of distinguishing between the three classical phases of money laundering (placement, layering, integration), a two-pronged focus on those who are involved in cash based transactions and those who construct smokescreens on paper is proposed. 相似文献
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This paper tackles the quite difficult topic of money laundering. After defining money laundering, and after explaining the
three stages (steps), placement, layering and integration, the paper tries a quantification and estimation of the volume and
development of money laundering activities. Besides it shows national and international measurements to fight money laundering
and various effects on macroeconomics. The overall turnover in organized crime for example had a value of 800 billion USD
in 2001 and increased to 1.700 billion USD in 2007. These figures are very preliminary with a quite large error, but give
a clear indication how important money laundering and the turnover of organized crime is nowadays.
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Ursula WindischbauerEmail: URL: http://www.economics.uni-linz.ac.at/Members/Schneider/default.htm |
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Peter Lewisch 《European Journal of Law and Economics》2008,26(3):405-417
The paper explains the reasons for modern money laundring legislation, namely to reduce the incidence of certain primary offences.
Whereas enactment and effectuation of this legislation is costly, its postive effects typically materialize in other jurisdictions
(positive external effects). The paper shows that international covenants seek to give direct incentives to overcome the
possible underprovision in anti-money laundering legislation and enforcement. The paper also shows how, in such an international
context, anti-money laundering legislation can be easily misused as a political weapon in the cross-border fight against "unwanted
individuals" and gives concrete examples for such an arbitrary enforcement.
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Peter LewischEmail: |
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This is a revised version of a paper presented at an international workshop on Principles and Procedures for a New Transnational Criminal Law, organized jointly by the Society for the Reform of Criminal Law and the Max-Planck-Institute for Foreign and Comparative Criminal Law, May 21–25, 1991, Freiburg, Germany. 相似文献