Tax Crimes as Predicate Offences under the EU Sixth Anti-Money Laundering Directive (2018/1673)

Abstract

This article provides an analysis of tax crimes as predicate offences in respect of money laundering. While the Fourth Anti-Money Laundering Directive (2015/849) included tax crimes as predicate offences for money laundering in the European Union, it did not go far enough, with certain tax crimes being left out. This article analyses the effect of this development in the context of the Sixth Anti-Money Laundering Directive (2018/1673), which focuses on combating money laundering by imposing minimum rules under the Member States’ criminal laws. The Directive’s transposition date is 3 December 2020.