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The crime of money laundering - a reversal of the burden of proof: Study 5.320
Mylková, Petra
Práce se zabývá tématem zajišťování výnosů pocházejících z trestného činu praní špinavých peněz. Problémem postihování pachatelů v těchto případech je nutnost prokázání nezákonného původu majetkového prospěchu orgány činnými v trestním řízení. Některé evropské země (zejména Německo a Nizozemí) proto do své právní úpravy zavedly ustanovení přispívající k ulehčení důkazního břemene a k usnadnění postupů orgánů činných v trestním řízení v těchto případech. Práce zkoumá míru důkazního ulehčení v právních řádech vybraných evropských zemí ve vztahu k trestnému činu praní špinavých peněz a další opatření, která tyto státy zavádějí ve snaze o efektivnější a účinnější postihování těchto trestných činů.
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Frauds with money and protective steps of banks
Vachulová, Katarína ; Schlossberger, Otakar (advisor) ; Pumprová, Zuzana (referee)
The goal of my work is to approximate frauds with money, with a focus on money laundering and falsification of banknotes and coins. I explore the largest and most interesting frauds in practice and protective steps of banks. Although money laundering is a global problem, I focuse my attention especially on the Czech Republic, although the legislation will ever connect with international standards. I think that money frauds are on the mend, so they should be given greater attention.
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Legitimisation of the proceeds of the crime
Šefčík, Igor ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
The diploma thesis aims to the problem of money laundering in Czech's law. At the beginning are explained the most frequent terms that are used in this work. The next part is dedicated to the analysis of law environment, institutions and international treaties. The last part contains information about actual methods used in legitimization of the proceeds. The aim of the thesis is to analyze methods of money laundering used in present and assess the quality of instruments used against it in the Czech Republic.
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Illegal trades and practices in financial markets
Viták, Marek ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
The thesis is focused on problems of illegal trades and practices in financial markets. First chapter focuses on the role of financial markets in developed economies, regulation and supervision of these markets and international cooperation in this area. Second chapter is devoted to money laundering, especially to its characteristics and phases of the laundering process and relevant regulations in the Czech Republic. Special attention is devoted to the activities of the Czech Financial Analysis Department and banking institutions in the fight against money laundering. The last part of the thesis is focused on insider trading and market manipulation.
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Tax havens in theory and practice
Jedličková, Zuzana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachelor's thesis analyses various possibilities of taking advantage of tax havens by individuals and legal entities. The thesis is focused on the legality of investments as well as on possible abuse of tax friendly jurisdictions. The aim of this thesis is to demonstrate an expediency of tax havens without law infringement. Tax savings that can be reached using tax havens are calculated in two case studies solved by a company that specializes in international tax planning.
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Money laundering and its prevention
Chýlová, Jana ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
The work includes a theoretical definition, ways and methods of money laundering, Czech and International anti money laundering (AML) law. The second part is devoted to the fight against money laundering. It describes the main AML organizations. And as an example is given the program of one banking institution.
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Problem of money laundering in the Life Insurance
Růtová, Magdalena ; Daňhel, Jaroslav (advisor)
This thesis addresses the problem of money laundering in life insurance in general and in specific environmental legislation of the Czech Republic. In the beginning is explained by the very concept of money laundering and its characteristics. This part belongs to the description and explanation of the different stages of money laundering. The thesis deals with indicators and risk factors in the actual insurance. Czech Republic followed by legislation relating to the problem and related duties insurance compenies. The conclusion is then given to the development of reporting suspicious transactions in the Czech Republic and predicting future developments in the field.
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International tax evasion
Piatková, Daša ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This thesis is focused on two aspects of tax havens and the issue whether tax havens are generally beneficial. Objective of the thesis is to describe the benefits of legitimate use of tax havens and to outline the causes and consequences of the fight of international organisations and developed countries against countries considered to be tax havens. In addition to these basic information there are also mentioned the ways of using tax havens and the most common legal forms, that are able to exploit their benefits. In the last part of the thesis, the results of my own survey, which purpose was to ascertain the view of entrepreneurs and managers on the use of tax havens, are shown.
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Illegal trades in the Czech capital market
Michalcová, Šárka ; Veselá, Jitka (advisor)
This thesis deals with the issue of illegal transactions in the Czech capital market. First chapter focuses on the history of money laundering, general features and different phases of the laundering process, concrete exposed cases and Financial Analytical Unit of Ministry of Finance. Particular emphasis is placed on the 40+9 recommendations of the international organization FATF. The second chapter is devoted to insider trading, i.e. abusing of internal information, information asymmetry, Directive of the European Parliament and of the Council 2003/6/EC and examples of misuse of such information. The final section analyzes the current status of Act No. 253/2008 Coll., describes the passing of the International Convention against money laundering and terrorist financing and marginally outlines the legislation of insider trading.
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Illegal practices on the capital market and the measures against it
Plačková, Mária ; Musílek, Petr (advisor)
The aim of this bachelor thesis is to describe illegal trades on capital market. In the first part you can find information about money laundering, insider trading, their main features and examples of famous cases. The next section describes the need for regulation and transnational cooperation in the fight against illegal practices and the legislative regulation in the Czech Republic. The final section analyze the procedure of banks and government agencies in the detection of legalization of criminal proceeds. I describe the process, from filing suspicious transaction until after filing a complaint lodged by the Financial Analytical Unit of the Ministry of Finance of the Czech Republic.
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