Binding solutions in the penality system in the related institutions in the context Anti -money laundering directive

Abstract

Money laundering is and certainly will be the subject of many studies in which this concept is presented in criminological and forensic terms - examples of studies: E. Pływaczewski, Money Laundering. Possibilities of counteraction taking into account the role of the banking system, Toruń 1993; J.W. Wójcik, Counteracting Money Laundering, Kraków 2004; J. Grzywacz, Money Laundering, Warsaw 2011; W.C. Gilmore, Dirty Money: Methods of Counteracting Money Laundering, Warsaw 1999; W. Jasiński, Money Laundering, Warsaw 1999. An extremely important legal aspect cannot be overlooked, due to the negative effects that this practice has in the economic area, by introducing values from illegal sources into it. Therefore, it is understandable that normative acts are being developed in international, global and national forums in order to develop appropriate mechanisms that will ensure the most effective protection against this practice. At the same time, it should be noted that to a large extent the latter legal regulations are based on EU regulations. This is dictated by the fact that EU directives are a kind of signpost for EU countries, because when creating national legal acts, they should take into account the aspects contained in these directives in the field of anti-money laundering. The aim of this article is to answer the research problems posed: How the provisions of Polish legislation in the field of counteracting money laundering were shaped. How do statutory provisions differ from EU regulations? How can statutory provisions affect the different regulation of the system of combating money laundering? How the solutions of the EU directive were transposed into the national legal order? The formulation of research problems made it possible to generate the main objective of the research, which is to assess the transposition of the solutions of the EU directive into the national legal order and its impact on the regulation of the money laundering system. In addition, the subject issue was presented, in particular in terms of the practical application of the provisions of the Act of 1 March 2018 on counteracting money laundering and terrorist financing by obliged institutions and the issue of adapting national provisions to EU regulations, including primarily in relation to the IV, V and VI AML Directives. As part of the research, the formal and dogmatic method was used, as part of which national and EU legal acts relating to the studied issues were analyzed. In addition, as part of the participatory observation, experience from participation in the implementations of the solutions described in the article was pointed out and on their basis a research hypothesis was formulated: Errors in transposing the solutions of the EU directive into the national legal order caused differences in Polish regulations, which causes different regulations of the money laundering system. Before starting the analysis of legal solutions in this area, a very simplified introduction to the subject of money laundering, its definition and methods and techniques of money laundering was made. This was indispensable due to the scale of this practice, both on a global, international and national scale. The analysis of the provisions of the AML Act gave rise to the conclusion that changes in this area are inevitable, because it is justified by the implementation of directives in this field into the national legal system. In Poland, the implementation of requirements resulting from EU regulations does not always take place in accordance with the deadlines set by the EU. Such an example may be the situation that the implementation of Directive V was to take place by 10.01.2020, and Poland made this implementation only on 30.03.2021 – then the President of the Republic of Poland signed the Act amending the Act on Counteracting Money Laundering and Terrorist Financing and some other acts. Keywords: money laundering, EU directive, risk assessment, obliged institutions, legal regulations, methods of counteraction, economic crime, procedures and control measures.