| Abstract [eng] |
Money laundering – a major concern in the modern world, as it not only affects the financial systems of individual countries, but also the international financial system. Criminal assets that have been legalized or "laundered" not only re-enter legal circulation, but they are also frequently used to commit new criminal offenses. Furthermore, the constantly evolving and modernizing world, driven by the evolution of new technologies, is altering the perception of money laundering and the methods by which it is conducted. As the fight against money laundering remains one of the top priorities of states, the goal of this master's thesis is to provide a comprehensive criminal legal assessment of money laundering, with a particular focus on the specificity of the subject matter of this offence. The thesis aims to identify and evaluate disadvantages in legal regulations, propose potential amendments, and identify problematic aspects in the qualification of the offense, which public prosecutors and Lithuanian courts encounter in their practice. This master's thesis studies the historical development of money laundering, provides a definition of the concept, and analyzes legislation aimed at combating this criminal offense. The thesis offers a analysis of the elements that constitute money laundering, including the possibility of laundering virtual currencies and digital assets, as well as the use of digital works and marketplaces as new channels for laundering such currencies. Through interviews with prosecutors, the practical difficulties encountered in investigating and qualifying money laundering are revealed in detail. Additionally, the decisions of the Supreme Court of Lithuania and the Lithuanian Court of Appeal are analyzed to detect problematic aspects in the qualification of money laundering and to evaluate the reasons for both acquittals and convictions in cases involving this criminal offense. |
