Pojam i krivičnoprocesni značaj finansijskih istraga

Abstract

Considering the specificity and increasing frequency of organized crime, terrorism and corruption, as well as certain difficulties in their detection and prosecution, financial investigations appear to be particularly important in proving them, and therefore the author of this paper has especially focused on both the concept and importance of financial investigations in criminal proceedings. In the first part, the author deals with different views of other authors on how to define the concept of financial investigations, and then moves on to describe the process of conducting financial investigations, as well as the role of entities in their implementation. The author pays special attention to the role of the public prosecutor who, according to the Law of Confiscation of Criminal Assets, is the head of the financial investigation. Furthermore, some actions that provide evidence in financial investigations are discussed, along with the analysis of evidence collected during their implementation. Financial investigations are also carried out by the bodies that conduct criminal investigations, so the aim of this paper is to point out the problems that may arise in this regard, such as a possible conflict of jurisdiction. Finally, the author suggests how to overcome these practical problems.