CRIMINAL AND REGULATORY ASPECTS OF BANK LIABILITY IN MONEY LAUNDERING CASES

Ivica Matović; Radan Kostić; Dejan Gojkov

doi:10.59864/Oditor72602IM

Autori

Ivica Matović School of Engineering Management, Unversity “Nikola Tesla”, Belgrade, Serbia Author https://orcid.org/0009-0004-4697-9389
Radan Kostić Military Academy, University of Defense, Belgrade Author https://orcid.org/0000-0002-1642-1278
Dejan Gojkov Lead Supply Chain, E.ON SE, Essen, Germany Author https://orcid.org/0009-0007-7562-0916

DOI:

https://doi.org/10.59864/Oditor72602IM

Ključne reči:

pranje novca, regulatorni okvir, krivična odgovornost, pravna odgovornost

Apstrakt

Rad „Krivični i regulatorni aspekti odgovornosti banaka u slučajevima pranja novca“ predstavlјa sveobuhvatnu analizu međunarodnih i domaćih pravnih standarda, regulatornih okvira i odgovornosti banaka i njihovih zaposlenih u sistemu sprečavanja i borbe protiv pranja novca. Posebna pažnja posvećena je preporukama FATF-a kao globalnim normama, regulatornom okviru EU (uklјučujući direktive i propise), kao i nacionalnom zakonodavnom okviru Republike Srbije i međunarodnim uporednim primerima. Naredna poglavlјa bave se obavezama banaka u oblasti identifikacije klijenata, praćenja transakcija i saradnje sa regulatornim organima. Rad analizira pravnu i krivičnu odgovornost pravnih lica i zaposlenih, mehanizme regulatorne odgovornosti i kritički procenjuje efikasnost postojećeg sistema na osnovu dostupne literature i empirijskih nalaza iz sekundarnih izvora. Zaklјučak rada sumira klјučne izazove, identifikuje praznine u primeni propisa i ukazuje na preporuke za jačanje sistema kontrole sprečavanja pranja novca.

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