欧洲议会和欧盟理事会《关于修订理事会关于防止利用金融系统洗.docx
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欧洲议会和欧盟理事会《关于修订理事会关于防止利用金融系统洗.docx
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欧洲议会和欧盟理事会《关于修订理事会关于防止利用金融系统洗
欧洲议会和欧盟理事会《关于修订理事会(关于防止利用金融系统洗
CouncilDirectiveonPreventionoftheUseoftheFinancialSystemforthePurposeofMoneyLaundering
背景:
1991年6月10日,欧洲共同体理事会在卢森堡通过了欧盟的第一个反洗钱指令,即«关于防止利用金融系统洗钱的指令»〔91/308/EEC〕。
该指令的颁布考虑到建立欧洲经济共同体的条约,以及反洗钱行动与金融系统的紧密相关性和其国际协作的本质。
2001年12月,欧洲议会和欧盟理事会在布鲁塞尔通过了欧盟的第二个反洗钱指令,即«关于修订理事会<关于防止利用金融系统洗钱的指令>的指令»〔2001/97/EC〕。
2001/97/EC号指令考虑到建立欧盟的条约、服务贸易总协议〔GeneralAgreementonTradeinService〕的原那么以及国际洗钱的新趋势,通过修订〝信用机构〞和〝金融机构〞的界定等来最大范畴地覆盖金融业,对上游犯罪做出了进一步的核定,将履行必要义务的对象进行了扩展,对公证人等专业人员的相关行为和成员国应负义务做出了一定规定。
其中91/308/EEC号指令的第1、3、6、7、9、11条由2001/97/EC中的新条款代替,第2、8、10条分别添加了新内容,而第4、5、8、10、12条中的部分术语做了替代。
本文以修订后的指令为准。
Article1
ForthepurposeofthisDirective:
(A)Creditinstitutionmeansacreditinstitution,asdefinedinArticle1
(1)firstsubparagraphofDirective2000/12/EC(9)andincludesbrancheswithinthemeaningofArticle1(3)ofthatDirective[1]andlocatedintheCommunity[2],ofcreditinstitutionshavingtheirheadofficesinsideoroutsidetheCommunity;
(B)'Financialinstitution'means:
1.anundertaking[3]otherthanacreditinstitutionwhoseprincipalactivityistocarryoutoneormoreoftheoperationsincludedinnumbers2to12andnumber14ofthelistsetoutinAnnexItoDirective2000/12/EC;theseincludetheactivitiesofcurrencyexchangeoffices(bureauxdechange)[4]andofmoneytransmission/remittanceoffices[5];
2.aninsurancecompanydulyauthorisedinaccordancewithDirective79/267/EEC(10),insofar[6]asitcarriesoutactivitiescoveredbythatDirective;
3.aninvestmentfirmasdefinedinArticle1
(2)ofDirective93/22/EEC(11);
4.acollectiveinvestmentundertaking[7]marketingitsunits[8]orshares.
ThisdefinitionoffinancialinstitutionincludesbrancheslocatedintheCommunityoffinancialinstitutions,whoseheadofficesareinsideoroutsidetheCommunity,
(C)'Moneylaundering'meansthefollowingconductwhencommittedintentionally:
-theconversionortransferofproperty,knowingthatsuchpropertyisderivedfromcriminalactivityorfromanactofparticipationinsuchactivity,forthepurposeofconcealingordisguisingtheillicitoriginofthepropertyorofassistinganypersonwhoisinvolvedinthecommissionofsuchactivitytoevadethelegalconsequencesofhisaction;
-theconcealmentordisguiseofthetruenature,source,location,disposition,movement,rightswithrespectto,orownershipofproperty,knowingthatsuchpropertyisderivedfromcriminalactivityorfromanactofparticipationinsuchactivity;
-theacquisition,possessionoruseofproperty,knowing,atthetimeofreceipt,thatsuchpropertywasderivedfromcriminalactivityorfromanactofparticipationinsuchactivity;
-participationin,associationtocommit,attemptstocommitandaiding,abetting,facilitatingandcounsellingthecommissionofanyoftheactionsmentionedintheforegoingindents.
Knowledge,intentorpurposerequiredasanelementoftheabovementionedactivitiesmaybeinferredfromobjectivefactualcircumstances.
MoneylaunderingshallberegardedassuchevenwheretheactivitieswhichgeneratedthepropertytobelaunderedwerecarriedoutintheterritoryofanotherMemberStateorinthatofathirdcountry.
(D)'Property'meansassetsofeverykind,whethercorporealorincorporeal,movableorimmovable,tangibleorintangible,andlegaldocumentsorinstrumentsevidencingtitletoorinterestsinsuchassets.
(E)'Criminalactivity'meansanykindofcriminalinvolvementinthecommissionofaseriouscrime.
Seriouscrimesare,atleast:
-anyoftheoffencesdefinedinArticle3
(1)(a)oftheViennaConvention[9];
-theactivitiesofcriminalorganisationsasdefinedinArticle1ofJointAction98/733/JHA(12);
-fraud,atleastserious,asdefinedinArticle1
(1)andArticle2oftheConventionontheprotectionoftheEuropeanCommunities'financialinterests(13);
-corruption;
-anoffencewhichmaygeneratesubstantialproceedsandwhichispunishablebyaseveresentenceofimprisonmentinaccordancewiththepenallaw[10]oftheMemberState.
MemberStatesshallbefore15December2004amendthedefinitionprovidedforinthisindentinordertobringthisdefinitionintolinewiththedefinitionofseriouscrimeofJointAction98/699/JHA.TheCouncilinvitestheCommissiontopresentbefore15December2004aproposalforaDirectiveamendinginthatrespectthisDirective.
MemberStatesmaydesignate[11]anyotheroffenceasacriminalactivityforthepurposesofthisDirective.
(F)'Competentauthorities'meansthenationalauthoritiesempoweredbylaworregulationtosupervisetheactivityofanyoftheinstitutionsorpersonssubjecttothisDirective.
Article2
(A)MemberStatesshallensurethattheobligationslaiddowninthisDirectiveareimposedonthefollowinginstitutions:
1.creditinstitutionsasdefinedinpointAofArticle1;
2.financialinstitutionsasdefinedinpointBofArticle1;
andonthefollowinglegalornaturalpersonsactingintheexerciseoftheirprofessionalactivities:
3.auditors,externalaccountantsandtaxadvisors;
4.realestateagents;
5.notaries[12]andotherindependentlegalprofessionals,whentheyparticipate,whether:
(a)byassistingintheplanningorexecutionoftransactionsfortheirclientconcerningthe
(i)buyingandsellingofrealpropertyorbusinessentities;
(ii)managingofclientmoney,securitiesorotherassets;
(iii)openingormanagementofbank,savingsorsecuritiesaccounts;
(iv)organisationofcontributionsnecessaryforthecreation,operationormanagementofcompanies;
(v)creation,operationormanagementoftrusts,companiesorsimilarstructures;
(b)orbyactingonbehalfofandfortheirclientinanyfinancialorrealestatetransaction;
6.dealersinhigh-valuegoods,suchaspreciousstonesormetals,orworksofart,auctioneers,wheneverpaymentismadeincash,andinanamountofEUR15000ormore;
7.casinos.
(B)MemberStatesshallensurethatmoneylaunderingasdefinedinthisDirectiveisprohibited.
Article3
1.MemberStatesshallensurethattheinstitutionsandpersonssubjecttothisDirectiverequireidentificationoftheircustomersbymeansofsupportingevidencewhenenteringintobusinessrelations,particularly,inthecaseoftheinstitutions,whenopeninganaccountorsavingsaccounts,orwhenofferingsafecustodyfacilities.
2.Theidentificationrequirementshallalsoapplyforanytransactionwithcustomersotherthanthosereferredtoinparagraph1,involvingasumamountingtoEUR15000ormore,whetherthetransactioniscarriedoutinasingleoperationorinseveraloperationswhichseemtobelinked.Wherethesumisnotknownatthetimewhenthetransactionisundertaken,theinstitutionorpersonconcernedshallproceedwithidentificationassoonasitorheisapprised[13]ofthesumandestablishesthatthethresholdhasbeenreached.
3.Bywayofderogation[14]fromtheprecedingparagraphs,theidentificationrequirementswithregardtoinsurancepolicieswrittenbyinsuranceundertakingswithinthemeaningofCouncilDirective92/96/EECof10November1992onthecoordinationoflaws,regulationsandadministrativeprovisionsrelatingtodirectlifeassurance(thirdlifeassuranceDirective)(14),wheretheyperformactivitieswhichfallwithinthescopeofthatDirectiveshallnotberequiredwheretheperiodicpremium[15]amountoramountstobepaidinanygivenyeardoesordonotexceedEUR1000orwhereasinglepremiumispaidamountingtoEUR2500orless.[16]IftheperiodicpremiumamountoramountstobepaidinanygivenyearisorareincreasedsoastoexceedtheEUR1000threshold,identificationshallberequired.
4.MemberStatesmayprovidethattheidentificationrequirementisnotcompulsoryforinsurancepoliciesinrespectofpensionschemestakenout[17]byvirtueof[18]acontractofemploymentortheinsured'soccupation[19],providedthatsuchpoliciescontainnosurrenderclauseandmaynotbeusedascollateralforaloan.
5.Bywayofderogationfromtheprecedingparagraphs,allcasinocustomersshallbeidentifiediftheypurchaseorsellgamblingchipswithavalueofEUR1000ormore.
6.CasinossubjecttoStatesupervisionshallbedeemed[20]inanyeventtohavecompliedwiththeidentificationrequirementlaiddowninthisDirectiveiftheyregisterandidentifytheircustomersimmediatelyonentry,regardlessofthenumberofgamblingchipspurchased.
7.Intheeventofdoubtastowhetherthecustomersreferredtointheaboveparagraphsareactingontheirownbehalf,orwhereitiscertainthattheyarenotactingontheirownbehalf,theinstitutionsandpersonssubjecttothisDirectiveshalltakereasonablemeasurestoobtaininformationastotherealidentityofthepersonsonwhosebehalfthosecustomersareacting.
8.TheinstitutionsandpersonssubjecttothisDirectiveshallcarryoutsuchidentification,evenwheretheamountofthetransactionislowerthanthethresholdlaiddown,whereverthereissuspicionofmoneylaundering.
9.TheinstitutionsandpersonssubjecttothisDirectiveshallnotbesubjecttotheidentificationrequirementsprovidedforinthisArticlewherethecustomerisacreditorfinancialinstitutioncoveredbythisDirectiveoracreditorfinancialinstitutionsituatedinathirdcountrywhichimposes,intheopinionoftherelevantMemberStates,equivalentrequirementstothoselaiddownbythisDirective.
10.MemberStatesmayprovidethattheidentificationrequirementsregardingtransactionsreferredtoinparagraphs3an
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- 关 键 词:
- 欧洲 议会 欧盟 理事会 关于 修订 防止 利用 金融系统