The supranational and, in particular, European legislation impose the inclusion of tax evasion among the predicate offences of the money laundering and urge the introduction of the offence of self-laundering. Despite these inputs, the criminalization of self-laundering is problematic in terms of respect of the rule of law. In this perspective, the article highlights the difficulty of considering, in comparative law, the proceeds of tax evasion as a criminal profit which can be laundered, as well as the problems posed by the criminalization of self-laundering of this tax saving with respect to the principles of both ne bis in idem and proportionality. Subsequently, the article will focus on the aims of criminalizing the act of self-laundering, and also in this perspective the link emerges with tax evasion, before evaluating the necessity of such a tool in the broader armamentarium available today in the fight against the accumulation of illicit capital.
Self-laundering of the proceeds of tax evasion in comparative law: Between effectiveness and safeguards
MAUGERI, Anna Maria
Writing – Original Draft Preparation
2018-01-01
Abstract
The supranational and, in particular, European legislation impose the inclusion of tax evasion among the predicate offences of the money laundering and urge the introduction of the offence of self-laundering. Despite these inputs, the criminalization of self-laundering is problematic in terms of respect of the rule of law. In this perspective, the article highlights the difficulty of considering, in comparative law, the proceeds of tax evasion as a criminal profit which can be laundered, as well as the problems posed by the criminalization of self-laundering of this tax saving with respect to the principles of both ne bis in idem and proportionality. Subsequently, the article will focus on the aims of criminalizing the act of self-laundering, and also in this perspective the link emerges with tax evasion, before evaluating the necessity of such a tool in the broader armamentarium available today in the fight against the accumulation of illicit capital.File | Dimensione | Formato | |
---|---|---|---|
Self laundering.pdf
solo gestori archivio
Tipologia:
Versione Editoriale (PDF)
Licenza:
NON PUBBLICO - Accesso privato/ristretto
Dimensione
802.78 kB
Formato
Adobe PDF
|
802.78 kB | Adobe PDF | Visualizza/Apri |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.