| Abstract | Pod pranjem novca podrazumijevamo sve kriminalne aktivnosti koje su usmjerene na
prikrivanje imovinske koristi stečene na nezakonit način s ciljem pretvaranja u sredstva s
zakonitim izvorom, a prljavim novcem smatramo onaj novac koji je stečen kaznenim djelom i
svu imovinsku korist koja proizlazi iz tog kaznenog djela. Pranje novca je složen proces koji se
odvija kroz tri faze: faza polaganja novca, faza ležanja i faza integracije novca. U praksi se faze
često preklapaju, a neke se faze tijekom procesa pranja novca mogu i preskočiti ili ponoviti. S
ciljem sprječavanja pranja novca i financiranja terorizma osnivaju se financijsko-obavještajne
jedinice, a u Republici Hrvatskoj ta organizacija, pod imenom Ured za sprječavanje pranja
novca, osnovana je u sastavu Ministarstva financija, a sastoji se od Službe za financijsko
obavještajnu analitiku i Službe za prevenciju i nadzor obveznika. S obzirom daje pranje novca
postao problem i na međunarodnoj razini, 1989. godine osnovana je Skupina za financijsku
akciju protiv pranja novca (FATF) za borbu protiv pranja novca i financiranja terorizma, koja
preko svojih 40+9 Preporuka ispunjava svoju svrhu. Osim navedene, poznate su i druge
organizacije koje imaju za cilj sprječavanje pranja novca i financiranje terorizma kao što su
MONEYVAL i Egmont grupa. Osim pranja novca, veliki problem današnjice predstavlja
terorizam - primjena nasilja radi ostvarivanja političkih ili drugih ciljeva. Nakon završenog
procesa pranja novca, odnosno uspješnog prikrivanja sredstava ostvarenih na nezakonit način,
može se krenuti u financiranje terorizma odnosno terorističkih organizacija. Zakoniti izvori
financiranja terorizma su: donacije, zakonito poslovanje terorističkih organizacija čije prihode
koriste za nezakonite aktivnosti te samofinanciranje. Ipak, nezakoniti način financiranja je
svakako brži način prikupljanja sredstava, a često je vezan uz prodaju i trgovinu drogom.
Postoje tri faze financiranja terorizma, a to su: faza prikupljanja, prijenos prikupljenih sredstava
i upotreba tih sredstava. Fenomen financiranja terorizma gotovo uvijek dolazi zajedno s
fenomenom pranja novca, ipak treba naglasiti razlike između ova dva kaznena djela.
Financiranje terorizma nema za cilj stjecanje profita, kao što je to kod pranja novca. Proces
pranja novca ima za cilj nelegalno stečena sredstva prikazati kao legalna, dok je kod
financiranja terorizma obrnuto - sredstva se iz legalnih izvora stavljaju na raspolaganje
terorističkim organizacijama. Kod financiranja terorizma ne radi se o tome da je porijeklo
sredstava ono što ih čini kriminalnih nego je to njihova upotreba. |
| Abstract (english) | Money laundering means all criminal activities aimed at concealing unlawfully acquired
property gains in order to convert into legitimate sources, and dirty money is considered the
money obtained through the criminal offense and all the material gain resulting from that
criminal offense. Money laundering is a complex process that takes place through three phases:
the stage of depositing money, the stage of lying down and the phase of money integration. In
practice, the phases often overlap, and some phases of the money laundering process can be
skipped or repeated. With the aim of preventing money laundering and terrorist financing, the
financial intelligence of the Republic of Croatia is established, known as the Office for
prevention of money laundering, was established within the Ministry of Finance and consists
of the Financial intelligence and Service for the prevention and control taxpayers. Since money
laundering has become problem at the international level, in 1989, the Financial Action Task
Force (FATF) was established to prevent money laundering and terrorist financing, which
through its 40+9 Recommendations fulfills its purpose. Except for the mentioned, other
organizations are known to prevent money laundering and terrorist financing such as
MONEYVAL and Egmont group. Except money laundering, today's major problem is the use
of violence by terrorists to achieve political or other goals. After the completion of the money
laundering process, or the successful concealment of funds obtained in an unlawful manner,
terrorist financing or terrorist organizations may be initiated. Legal sources of financing of
terrorism are: donations, legitimate business of terrorist organizations whose revenues use for
illegal activities and self-financing. However, the illegal method of financing is faster and often
associated with drugs sale and trafficking. There are three phases of terrorist financing: the
collection phase, transfer of collected funds and the use of these funds. The phenomenon of
terrorist financing almost always comes along with the phenomenon of money laundering,
however, the differences between these two criminal offenses should be emphasized. Financing
of terrorism is not aimed at gaining profit, such as money laundering. The money laundering
process is intended to present illegal assets as legal, while in financing terrorism is the opposite,
resources are made available from legitimate sources to terrorist organizations. In the financing
of the terrorism, it is not the origin of funds that makes them criminal, but their use. |
