| Abstract [eng] |
Criminal Liability for Money Laundering Dovydas Rimkus This master's thesis analyzes the criminal offense of money laundering, as defined in Article 216 of the Criminal Code of the Republic of Lithuania, by examining its historical context, conceptual framework, and specific features of its legal regulation. The changes to the article from 2003 to its latest version, i.e., 2022, are analyzed separately. The paper examines the concept of money laundering and identifies the main stages of this offense: the introduction of criminal proceeds into the financial system, the concealment of their origin, and their integration into the legitimate economy. It also provides a detailed analysis of the elements of the criminal offense based on judicial practice, with particular attention paid to the significance of objective and subjective elements in classifying the offense. The thesis discusses the recommendations of international institutions aimed at combating money laundering, as well as their influence on Lithuanian legal regulation and practice. Furthermore, a comparative analysis is conducted, evaluating sanctions for money laundering in Lithuania and other European countries, revealing their similarities and differences. The paper also examines the distinction between money laundering and other similar criminal offenses, highlighting the fundamental difference: the intent to conceal the criminal origin of assets. The paper also analyzes a method of money laundering that is quite relevant today: the use of cryptocurrencies or their wallets. This is an increasingly common method, as cryptocurrency transfers can be fast and more difficult to trace. In this way, illegally obtained funds can be transferred through several different accounts or platforms in order to conceal their true origin and owner. |
