AML regulace z ekonomicko-historického pohledu

Abstract

More than a hundred years have passed since the beginning of the American Prohibition, which was allegedly behind the emergence of the now established phrase “money laundering.” At present, the legal basis for the fight against money laundering is a relatively independent area of law, which is enshrined not only at the level of individual national legal systems, but to a large extent also supranational organizations such as the European Union. In addition to the obvious criminal law aspect of AML (Anti-money laundering), the background of the legislation is primarily the economic interests of states and their groups, which due to money laundering lose money in the form of taxes and fees but can also be endangered by their financial sector distortion or distortion of their economy as a whole. For a comprehensive understanding of the AML de lege lata and de lege ferenda legislation, its economic background, including the historical one, is absolutely crucial. This essay deals with the economic context of AML in order to provide the reader with information that is often neglected in relation to AML and which the legislator’s attention should be focused on in choosing the best. regulatory approach.