Questionnaire AML/CTF legislation country profile

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Questionnaire AML/CTF legislation country profile

AML/CTF legislation country profile

ECBA Questionnaire filled in for Austria

a) Legislation

1. Definition of money laundering in the local legal system.

Art. 165, §§ 1 – 2 Penal Code

Money laundering is hiding or concealing assets

which originate from a certain catalogue of crimes, mainly giving false information in legal action concerning the origin and the nature of the assets, the property and other rights of them and similar circumstances

keeping, storing or administrating such assets if the perpetrator not only intends but still knows the real origin of the assets.

2. Sanctions for money laundering offence.

Art. 165 Penal Code:

Imprisonment up to two years or fine up 360 equivalents (each equivalent between € 2 – € 500)
If the value is over € 50.000 the sanction is: imprisonment of 6 month up to 5 years
Confiscation of the contaminated assets may be an additional sentence (art. 20 Penal Code).

3. (Legal) professions especially affected by local AML/CTF legislation.

Credit and financial institutions
Share traders
Insurance companies
Stock markets
Lawyers
Notary
Casino enterprises
Real estate agents

4. Specific regulations imposed upon attorneys at law.

Art. 8a Regulation for Attorneys at law:

An attorney has the duty under certain circumstances (i.e. suspicion of money laundering or the obligation or amounts over € 15.000) to prove the identity of the client; if he refuses to disclose his identity the attorney must inform the police authority

If there is reasonable suspicion that the planning or execution of a certain transaction for the client is connected to money laundering, the attorney has the obligation to report to the police authority. There is no duty to report if the attorney is rendering legal opinions or representing or defending his client in court.

b) Bar Association

1. Directives – formulated by the Bar Association – guiding the interpretation of the legislation and the force of these directives (binding, guideline,…).

2. Causes for discussion at the implementation stage of the European Directive in local legislation especially in relation to a possible conflict between this legislation and your professional code of ethics?

The outcome of the discussion was the implementation of art. 8a Regulations for Attorney at law (see above under 4.)

3. Any action taken by the local Bar Association against the way in which the European directive was implemented in local legislation?

No specific actions were taken. Only a few press notices with critical evaluations were published. But compare above under 4.: art. 8a Regulation for Attorneys at law.

4. Other bodies that have undertaken any form of action to safeguard the rights of their members in this respect.

No.

c) Legal practice

1. Particularities that foreign attorneys at law in contact with the local legal system should be aware of / recommendations to be taken into consideration?

Do not hesitate to contact an Austrian attorney at law because of the complexity of the regulations and the culture of the legal practice in Austria.

DISCLAIMER
The ECBA maintains this website to provide and disseminate information on criminal procedure in the EU with regard to national money laundering legislation as it applies to attorneys at law. The content of the website relies on contacts in each jurisdiction and although our aim is to keep this information accurate, the ECBA does not warrant or assume any legal liability or responsibility for the accuracy, completeness, or reliability of the content. This information does not constitute legal advice. If errors are brought to our attention, we will try to correct them.
Some of the documents on this website may contain links to information created and maintained by other organizations. Please note that the ECBA does not control and cannot guarantee the accuracy of these materials.

Last Updated ( Tuesday, 18 January 2011 )

SUMMARY

On the 4th of December 2001, the European Parliament and Council of the European Union published Directive 2001/97/EC, amending Council Directive 91/308/ EEC on the prevention of the use of the financial system for the purpose of money laundering.

Member states of the European Communities were obliged to comply with the Directive by the 15th of June 2003.

The ECBA money laundering project aims to present a summary of the important topics of the Directive and an overview of the implementation of the Directive in the legislations of each member state.

Since the Directive sets out the minimum provisions which should be applied by every member state, we will highlight where member states have implemented a more stringent regime.

Below is a summary of the Directive from the perspective of attorneys at law, focusing on the obligations that are imposed upon attorneys while practising their profession.

The Directive of December 4th 2001 (2001/97/EC):

Under article 2A, the Directive states that all obligations set forth in the Directive will be imposed on “notaries and other independent legal professions, when they participate, whether:

by assisting in the planning or execution of transactions for their client concerning the:
- buying and selling of real property or business entities;
- managing of client money, securities or other assets;
- opening or management of bank, savings or securities accounts;
- organisation of contributions necessary for the creation, operation or management of companies;
- creation, operation or management of trusts, companies or similar structures.
Or by acting on behalf of and for their clients in any financial or real estate transaction.”

Although not mentioned explicitly, attorneys at law fall under category 5 of article 2A of the Directive.

One should not forget that the main aim of the Directive was not only to reflect best international practice in this area, but to also continue to set a high standard in protecting the financial sector and other vulnerable activities from the harmful effects of the proceeds of crime.

The obligations imposed upon notaries and other independent legal professionals, including attorneys at law, are the following:

1. Identification.

Independent legal professionals are obliged to obtain identification of their customers by means of supporting evidence when entering into business relations.

In particular they are obliged to do so in the following circumstances:

when transactions are made by customers involving a sum amounting to 15.000 EUR or more, whether the transaction is carried out in a single operation or in several operations which seem to be linked.
Identification is required in case of doubt as to whether the customers are acting on their own behalf.

Persons, subject to the Directive shall carry out identification wherever there is suspicion of money laundering.

An exception is made to the obligation to obtain identification information where the customer is a credit or financial institution covered by the Directive or a credit or financial institution situated in a third country which imposes equivalent requirements to those laid down by this Directive .

2. Obligation to report.

Article 6 of the Directive contains the obligation for all institutions and persons subject to the Directive to cooperate fully with the authorities responsible for combating money laundering:

by informing those authorities, on their own initiative of any fact which might be an indication of money laundering;
by furnishing those authorities, at their request, with all necessary information, in accordance with the procedures established by the applicable legislation.

Thus, attorneys at law, being part of category 5 of article 2A of the Directive are only obliged to identify if they need to provide a report when they participate:

Outside these activities the Directive does not impose any obligations on independent legal professionals to report potential money laundering cases.

by assisting in the planning or execution of transactions for the client concerning the:
- buying and selling of real property or business entities;
- managing of client money, securities or other assets;
- opening or management of bank, savings or securities accounts;
- organisation of contributions necessary for the creation, operation or management of companies;
- creation, operation or management of trusts, companies or similar structures;
or by acting on behalf of and for their client in any financial or real estate transaction.

II. Implementation of the Directive by the member states:

At the ECBA Board Meeting in October 2007, it was decided that the working group on cross border financial crime would conduct a comparative study on the money laundering regulations in Europe and especially on their impact on the legal profession.

A questionnaire was presented to the members of the ECBA at the spring conference in Amsterdam in April 2008.

This questionnaire aimed at obtaining information about national money laundering legislations in a consistent manner in order to be able to present templates, which can serve as a tool for defence lawyers throughout Europe, confronted with a cross border financial case and thus with a legal system they are not familiar with.

Each summary gives a quick overview per country of the most important questions and answers concerning recent AML/CTF legislation.

Select a country from the AML/CTF country profile menu...

AMF/CTF legislation country profile

ECBA Questionnaire filled in for Belgium

a) Legislation

1. Definition of money laundering in the local legal system.

Money laundering is a form of concealment and exists:

when one buys, trades or gets for free, possesses, keeps or manages goods that originate directly or indirectly from a crime, while one knew or had to know the origin of these goods from the start of these action;
when one converts or transfers these goods with the purpose of concealing their illegal origin, or when one assists a person, involved in a crime, to evade from the legal consequences of his actions;
when one conceals the nature, origin, place, selling, transportation or ownership concerning these goods, while one knew or had to know the origin of these goods form the start of these actions.

2. Sanctions for money laundering offence.

Art. 505 Penal code.

imprisonment of 15 days up to 5 years
and/or a fine between €26 and €100.000 (x 5, 5).
Confiscation of the concealed goods, including the patrimonial advantages (or, as the case may be, the equivalent of these goods/advantages) can (and will, most likely) be claimed by the public prosecutor as an additional sentence.

3. (Legal) professions especially affected by local AML/CTF legislation.

Art. 2, 2bis, 2ter of the law of 11 January 1993 lists the professions who are affected by this legislation:

credit- and financial institutions
casino operators
process servers
notaries public
auditors
external accountants
in house accountants
tax advisors
real estate agents
security companies
diamond traders
attorneys at law.

4. Specific regulations imposed upon attorneys at law.

Art. 2ter of the law of 11 January 1993, as adapted to the Directive of 4 December 2001 (2001/97/EC) by the law of 12 January 2004.

A very important element is that in Belgium the attorneys at law only have an obligation to identify and report money laundering cases when they participate, whether:

a) by assisting in the planning or execution of transactions for their client concerning the:

Buying and selling of real property or business entities;
Managing of client money, securities or other assets;
Opening or management of bank, savings or securities accounts;
Organization of contributions necessary for the creation, operation or management of companies; and
Creation, operation or management of trusts, companies or similar structures.

b) Or by acting on behalf of and for their client in any financial or real estate transaction.

There is no obligation to report when an attorney at law determines or helps to determine the legal position of a client or acts on his behalf in a judicial procedure. There is also no reporting obligation when advising a client in relation to a judicial disputes.

However it is important to note is that the attorneys at law do have a duty to report to the dean of their local bar association, who, at his own discretion, decides whether or not to transfer this information to anti-money laundering authorities.

For Belgium we can conclude that it actually seems that de facto there is no obligation to report, unless, when an attorney at law acts outside the essential activities of his profession.

b) Bar Association

1. Directives – formulated by the Bar Association – guiding the interpretation of the legislation and the force of these directives (binding, guideline,…).

Due to the fact that any duty to report by an attorney at law must be done via the dean of the Bar Association, it is wise to consult the Bar Association in a pre-reporting stadium, so as to guide you in the decision about the duty to report. Experience has taught that Belgian Bar Associations are very creative in supporting their members to abide the legal regulations.

The Flemish, French and German Bar Associations initiated an appeal before the Belgian Constitutional Court on 22 July 2004 to scrutinize the conformity of the Belgian law, implementing the European Directive with the Belgian constitution and art. 6 of the European Convention on Human Rights.

Upon following prejudicial question asked by the Belgian Constitutional Court to the European Court of Justices was ruled on 26 June 2007.

The European Court of Justice ruled that the obligations imposed by this Directive did not constitute an infringement of the aforementioned articles.

The Belgian Constitutional Court adhered this ruling by her decision of 23 January 2008, adding however a specific interpretation, stating that an attorney at law is, in order to safeguard the professional secrecy, exempt from the obligation to report whenever he is acting within the essential activities of his profession, i.e. :

- representing and defending his client in court;
- rendering legal opinions/technical legal advice.

Thus, de facto, there seems to be no obligation to report, exc where an attorney at law acts outside the essential activities of his profession.

3. Any action taken by the local Bar Association against the way in which the European directive was implemented in local legislation?

See previous question

4. Other bodies that have undertaken any form of action to safeguard the rights of their members in this respect.

c) Legal practice

1.Particularities that foreign attorneys at law in contact with the local legal system should be aware of / recommendations to be taken into consideration?

In case of doubt, contact a Belgian attorney at law to advise you on the thin line that sometimes exists between acting within or outside the essential activities of the profession as an attorney at law.

c) Further information

AML – CTF legislation
http://www.ctif-cfi.be/menu.php?lang=en&page=bel_leg

Financial Intelligence Unit
http://www.ctif-cfi.be/

National Bar association
http://www.advocaat.be/EnglishPage.aspx

Banking supervisory body
http://www.cbfa.be/eng/aboutcbfa/odcbfa.asp

All websites mentioned above are available in English

AML/CTF legislation country profile

ECBA Questionnaire filled in for Estonia

a) Legislation

1. Definition of money laundering in the local legal system.

Money laundering is the:

concealment of the true nature, origin, location, method of disposal, reallocation, ownership, or other rights related to assets;
conversion, transfer, acquisition, possession, or use with the aim of concealing the unlawful origin of assets, or helping a person engaged in illegal activity, so that this person could avoid the legal consequences of his/her acts.

Also assets which have been acquired as a result of illegal activities or as replacement of such assets can be seen as money laundering.

2. Sanctions for money laundering offence.

Money laundering is punishable by a pecuniary punishment or up to 5 years imprisonment.

The same act, if committed:

by a group;
at least twice;
on a large-scale basis,
by criminal organisation;

is punishable by
- 2 to 10 years’ imprisonment.

If money laundering is committed by a legal person, then it is punishable by a pecuniary punishment. Aggravated money laundering committed by a legal person is punishable by a pecuniary punishment or compulsory dissolution.

A court may apply confiscation of property which was the direct object of money laundering offence.

The court shall impose extended confiscation of assets or property acquired by the criminal offence.

3. (Legal) professions especially affected by local AML/CTF legislation.

The legislation is applicable in the professional and economic activities of the following operators:

credit institutions;
financing institutions;
gaming companies;
persons engaged in real estate transactions of mediation there of;
retailers who accept cash exceeding the amount of 200.000 EEK;
pawn shops;
auditors and accountants;
providers of advisory services in the fields of accounting and taxation;
Providers of trust fund and corporate services.

The legislation is also applicable to notary publics, lawyers, bailiffs, bankruptcy trustees, and other legal service providers who act in the name and on behalf of a client in a real estate or financing transaction.

These persons shall also be subject to the legislation when they perform assignments related tothe:

sale of a real estate, enterprise, or company;
management of a client’s money, securities or other property;
opening or management of bank and/or securities accounts;
acquisition of assets or funds necessary for the establishment, operation, or management of a company;
establishment, operation, or management of a trust fund, company, or similar entity.

4. Specific regulations imposed upon attorneys at law.

General requirements apply, with the following exceptions:

lawyers can perform identification during the performance of the assignment (not before commencement of work as generally required) when it is necessary in order to avoid interference with the ordinary course of professional activities, and the risk of money laundering and/or terrorist financing is low;
lawyers are not required to refuse to provide service to clients who do not provide documents and/or information necessary to perform customer due diligence when the lawyer assesses the legal situation of the client, represents the client in a court or other legal dispute resolution proceedings, or advises the client concerning possible instigation or avoidance of such proceedings;
lawyers are not subject to reporting (notification) requirements when they assess the legal situation of the client, represent the client in a court or other legal dispute resolution proceedings, or advise the client concerning possible instigation or avoidance of such proceedings;
government supervision concerning the requirements is not exercised by the financial intelligence unit as far as lawyers are concerned – instead it is exercised by the Bar Association.

b) Bar Association

1. Directives – formulated by the Bar Association – guiding the interpretation of the legislation and the force of these directives (binding, guideline,…).

The Bar Association has adopted model rules of procedure governing the measures of prevention of money laundering and terrorist financing by lawyers and law offices.

These model rules serve as guidelines; they do not have a binding effect.

According to the law, each law office is required to adopt its rules of procedure.

2. Causes for discussion at the implementation stage of the European Directive in local legislation especially in relation to a possible conflict between this legislation and your professional code of ethics?

The Bar Association raised its objections to the legislation adopted for the implementation of the third Money Laundering Directive, but they were ignored by the Government as well as Parliament. After the legislation was adopted, there have been extensive discussions concerning this within the Ethics Committee of the Bar Association, and concerns have been communicated to various government agencies, but so far these communications have produced no meaningful results.

3. Any action taken by the local Bar Association against the way in which the European directive was implemented in local legislation?

Legal action has not been taken so far, the Bar Association’s response has been limited to lobbying and similar unofficial procedures.

4.Other bodies that have undertaken any form of action to safeguard the rights of their members in this respect.

No.

c) Legal practice

1. Particularities that foreign attorneys at law in contact with the local legal system should be aware of / recommendations to be taken into consideration?

Due to the fact that (a) the circumstances where lawyers are subject to the legislation are defined in somewhat unclear manner which could give rise to misunderstandings, and (b) the current law on the prevention of money-laundering is not publicly available in English or other major foreign languages, it is advisable that foreign lawyers seek advice on the applicable rules from the Bar Association or local lawyers who are familiar with the legislation.

It must be noted that legal professions have been subjected to the legislation for a relative short period of time, which means that a substantial number of lawyers in Estonia have a fairly limited knowledge of various aspect of the law and regulations in question.

Last Updated (Tuesday, 18 January 2011)

AML/CTF legislation country profile

ECBA Questionnaire filled in for France

a) Legislation

1. Definition of money laundering in the local legal system.

Art. 324-1 Penal Code states:

(Act no. 96-392 of 13th May 1996 Article 1 Official Journal of 14th May 1996)

(Ordinance no. 2000-916 of 19 September 2000 Article 3 Official Journal of 22 September 2000 in force 1 January 2002)

Money laundering is facilitating by any means the false justification of the origin of the property or income of the perpetrator of a felony or misdemeanour which has brought him a direct or indirect benefit.
Money laundering also comprises assistance in investing, concealing or converting the direct or indirect products of a felony or misdemeanour.

2. Sanctions for money laundering offence.

Art. 324-1 Penal Code

(Act no. 96-392 of 13th May 1996 Article 1 Official Journal of 14th May 1996)
(Ordinance no. 2000-916 of 19 September 2000 Article 3 Official Journal of 22 September 2000 in force 1 January 2002)

Money laundering is punished by five years imprisonment and a fine of €375,000.

And article 324-2 Penal Code

(Act no. 96-392 of 13th May 1996 Article 1 Official Journal of 14th May 1996)
(Ordinance no. 2000-916 of 19 September 2000 Article 3 Official Journal of 22 September 2000 in force 1 January 2002)

Money laundering is punished by ten years' imprisonment and a fine of €750,000:

1.where it was committed habitually or by using the facilities offered by the exercise of a professional activity;

2.where it was committed by an organised gang.

Specific punishment in the case of drugs:

Article 222-38, §1 and §2 Penal Code

(Act no. 1992-1336 of 16 December 1992 Articles 354 and 373 Official Journal of 23 December 1992 into force 1 March 1994)
(Act no. 1996-392 of 13 May 1996 Article 2 Official Journal of 14 May 1996)
(Ordinance No. 2000-916 of 19 September 2000 Article 3 Official Journal of 22 September into force 1 January 2002)

A penalty of ten years' imprisonment and a fine of €750,000 is incurred by the act of facilitating by any means the false justification of the origin of the assets or income of the perpetrator of one of the offences specified by articles 222-34 to 222-37, and by providing assistance for the investment, concealment or conversion of the fruits of one of these offences. The fine may be increased to half the value of the assets or funds involved in the money-laundering operation
Where an offence concerns assets or funds proceeding from one of the offences specified in articles 222-34, 222-35 and 222-36, second paragraph, the perpetrator is liable to the penalties applicable to the offences of which he was aware.

3. (Legal) professions especially affected by local AML/CTF legislation.

There are actually several legal professions affected by this legislation, such as attorneys, notaries, court appointed administrators and others. The concerned professions are listed by an article of the French Monetary and financial Code, which is article L561-2, and it is precisely the point 12) that concerns the legal professions. But this list is obviously not limited to legal professions.

Article L561-2 Monetary and financial Code, CHAPTER II - Declaration of Sums or Transactions Suspected of Having an Illicit Origin

(Act No. 2001-420 of 15 May 2001 Art. 33 I Official Journal of 16 May 2001)
(Act No. 2003-706 of 1 August 2003 Art. 43 I, Art. 70 2 Official Journal of 2 August 2003)
(Act No. 2004-130 of 11 February 2004 Art. 70 I Official Journal of 12 February 2004)
(Order No. 2004-604 of 24 June 2004 Art. 52 XI Official Journal of 26 June 2004)
(Act No. 2004-804 of 9 August 2004 Art. 23 Official Journal of 11 August 2004)
(Act No. 2004-204 of 9 March 2004 Art. 33 VI Official Journal of 10 March 2004 effective 1 October 2004)
(Order No. 2005-429 of 6 May 2005 Art. 73 II Official Journal of 7 May 2005)
(Act No. 2006-64 of 23 January 2006 Art. 23 I Official Journal of 24 January 2006)

The provisions of the present chapter apply to:

1. Organisations, institutions and departments governed by the provisions of Part I of the present Book;
2. The Bank of France, the Issuing Institution of the Overseas Departments and the Overseas Issuing Institution;
3. The companies and departments referred to in Article L. 310-1 of the Insurance Code, and insurance and reinsurance brokers;
3 Bis The institutions or unions governed by Parts III and IV of Book IX of the Social Security Code or coming under II of Article L. 727-2 of the Rural Code;
4. Organisations that come within the scope of Article L. 111-1 of the Mutuality Code (1);
5. Investment firms, members of regulated financial instruments markets and the legal entities referred to in Articles L. 421-8 and L. 442-2, as well as the undertakings for collective investment in transferable securities referred to in 1 of I of Article L. 214-1, the management companies of undertakings for collective investment referred to in Article L. 543-1, the miscellaneous property intermediaries referred to in Part V of the present Book, the persons authorised to canvass referred to in Articles L. 341-3 and L. 341-4, and financial investment advisors.
6. Money changers;
7. Persons who execute, supervise, or recommend transactions relating to the acquisition, sale, transfer or letting of real property;
8. The legal representatives and managers responsible for casinos, groups, clubs and companies which organise games of chance, lotteries, betting and sporting or racing tips;
9. Persons who regularly engage in trading in, or organising the sale of, gems, precious materials, antiques and works of art;
10. Companies entitled to the exemption provided for in II of Article L. 511-7;
11. Accountants and auditors;
12. Notaries, bailiffs, receivers and court-appointed administrators, as well as advocates of the Conseil d'Etat and of the Court of Cassation, and counsel of the Courts of Appeal, as determined in Article L. 561-15-1;
13. Court-appointed auctioneers and valuers and companies effecting voluntary sales of furniture at public auctions;
14. The authorised intermediaries referred to in Article L. 211-4.

4. Specific regulations imposed upon attorneys at law.

The attorneys at law have two obligations:

- Firstly to verify the identity of their clients before working for them
- Secondly, to make a declaration stipulated in Article L 561-15 of the Monetary and Financial Code to the dean of their local bar association.
This report should be made in the circumstances specified by the article L 561-15-1 of the French Monetary and Financial Code.

Article L561-15-1 Monetary and Financial Code

(Act No. 2004-130 of 11 February 2004 Art. 70 II Official Journal of 12 February 2004)
(Act No. 2004-1343 of 9 December 2004 Art. 8 Official Journal of 10 December 2004)
(Order No. 2006-60 of 19 January 2006 Art. 6 IV Official Journal of 20 January 2006)
(Act No. 2006-64 of 23 January 2006 Art. 23 I Official Journal of 24 January 2006)

The persons referred to in 12 of Article L. 561-2 are required to make the declaration stipulated in Article L. 561-15 when, in the context of their professional activity, they execute for and on behalf of their customers any financial or real-property transaction or when they participate by assisting their customers with the preparation or execution of transactions relating to:

The buying and selling of real property or business concerns;
The management of funds, securities or other assets belonging to the customer;
The opening of bank current accounts, savings accounts or securities accounts;
Organisation of the contributions required to create companies;
The formation, administration or management of companies;
The formation, administration or management of foreign-law trusts or any similar structure.

The persons referred to in 12 of Article L. 561-2, when they are engaged in activities relating to the transactions referred to above, and accountants when they give legal advice pursuant to the provisions of Article 22 of order No. 45-2138 of 19 September 1945 which instituted the Order of Accountants and regulates the title and profession of the accountant, are not required to make the declaration stipulated in Article L. 561-15 when the information was received from one of their clients, or obtained on one of them, within the framework of a legal consultation, unless it took place for money-laundering purposes, or if such persons proceed therewith knowing that their client wished to obtain legal advice for money-laundering purposes, or when they provide their professional services in the interest of that client in connection with judicial proceedings, whether that information was received or obtained before, during or after those proceedings, including advice given in relation to the means of initiating or avoiding such proceedings.

Notwithstanding Article L. 561-15, advocates of the Conseil d'Etat and of the Court of Cassation, and legal counsel of the Courts of Appeal send their declarations, as applicable, to the president of the Order of Advocates of the Conseil d'Etat and of the Court of Cassation, to the president of the order which the advocate belongs to or to the president of the professional body which the counsel belongs to. Those authorities send the declarations sent to them by the advocate or the counsel to the department instituted by Article L. 561-23, unless they consider that the suspicion of money laundering is unfounded.

In which case, the president of the Order of Advocates of the Conseil d'Etat and of the Court of Cassation, or the president of the order which the advocate belongs to or the president of the professional body which the counsel belongs to informs the advocate or the counsel of the reasons why he believed he should not forward the information that he had sent to him. The president of the order or of the professional body who has received a declaration which he has not forwarded to the department instituted by Article L. 561-23 sends the information contained in that declaration to the president of the National Bar Chamber or to the president of the National Chamber of Legal Counsel. The information thus forwarded does not contain any references to the identity of the persons. Under the same conditions, the president of the Order of Advocates of the Conseil d'Etat and of the Court of Cassation, the president of the National Bar Chamber and the president of the National Chamber of Legal Counsel send a report to the Minister of Justice on the situations which did not give rise to communication of the declarations within a time limit set in a Conseil d'Etat decree.

The department instituted by Article L. 561-23 receives that same information from the Minister of Justice.

Article L561-23 Monetary and Financial code

(Act No. 2001-420 of 15 May 2001 Art. 40 I and II Official Journal of 16 May 2001)
(Act No. 2004-204 of 9 March 2004 Art. 33 VII 2, VIII Official Journal of 10 March 2004 effective 1 October 2004)
(Act No. 2006-64 of 23 January 2006 Art. 23 I Official Journal of 24 January 2006)

A department, placed under the authority of the Minister for the Economy, receives the declaration referred to in Article L. 561-15. That department is composed of public agents of the State who are specially empowered by the Minister, as determined in a Conseil d'Etat decree. The said department collects and assembles all the information needed to establish the origin of the sums or the nature of the transactions which have been the subject of a declaration referred to in Article L. 561-15, the special inspection provided for in Article L. 563-3 or an investigation referred to in Article L. 563-5. As soon as the information collected reveals facts likely to relate to drug trafficking or organised crime or the financing of terrorism, it refers the matter to the Public Prosecutor, informing him, if applicable, that it has also been submitted to the customs administration with a view to it carrying out investigations to seek and establish the offence referred to in Article 415 of the Customs Code.

The Public Prosecutor sends all final decisions handed down in cases which have been the subject of a declaration of suspicion pursuant to the present Part to the department referred to above.

b) Bar Association

1. Directives – formulated by the Bar Association – guiding the interpretation of the legislation and the force of these directives (binding, guideline,…).

There is a decision of the National Bar Association dated on July, 12th 2007, published in the Journal Officiel on August, 9th 2007, which is binding.

It contains the adoption of the regulations of the internal procedures intending to implement the obligations of prevention of money laundering and funding the terrorism and the mechanism of intern control intending to assure the respect of the procedures.

This document details the duties incumbent on attorneys at law and the way they should be accomplished regarding the existing legislation.

In particular it is important to notice that article 2 of the decision specifies that, at the exception of the statements of the article L561-15-1 of the Monetary and Financial code, the attorneys at law are not subjects to these regulations when they are providing a legal advice or when their actions forms part of a judicial procedure concerning one of the six activities listed in the 1st article of the decision.

The National Bar Association and other associations (Conférence des Bâtonniers de France et d’Outre-mer, Ordre des Avocats au Conseil d’Etat et à la Cour de Cassation, Ordre des Avocats de Paris) introduced an action before the Conseil d’Etat for the excess of power demanding a partial annulment of the decree dated on June, 26th 2006 relating the prevention of money laundering and modifying some articles of the Monetary and Financial code, containing the implementation of the statute dated on February, 11th 2004 implementing the European Directive of December 4th 2001.

The reason for this action was due to an excessive infringement of the attorney’s professional secrecy duty he has in the context of legal advice and judicial procedures, and in violation of European rules.

On April 10th 2008 the Conseil d’Etat decided to annul partially this decree and to make professional secrecy prevail over the duties imposed to the attorneys by the European mechanism of preventing the money laundering.

3. Any action taken by the local Bar Association against the way in which the European directive was implemented in local legislation?

cfr. Supra

4. Other bodies that have undertaken any form of action to safeguard the rights of their members in this respect.

No.

c) Legal practice

1. Particularities that foreign attorneys at law in contact with the local legal system should be aware of / recommendations to be taken into consideration?

In case of doubt, contact a French attorney at law to advise you on the thin line that sometimes exists between acting within or outside the essential activities of the profession as an attorney at law.

d) Further information

Ministère de l’Intérieur’s

http://www.interieur.gouv.fr/sections/a_l_interieur/la_police_nationale/organisation/dcpj/lutte-blanchiment-argent

Conseil national des Barreaux’s
http://www.cnb.avocat.fr/

Websites mentioned above are only available in French.

Last Updated ( Tuesday, 18 January 2011 )

AML/CTF legislation country profile

ECBA Questionnaire filled in for Bulgaria

a) Legislation

1. Definition of money laundering in the local legal system.

This matter is arranged in the Law on Measures Against Money Laundering - last amended on 5 Aug 2008: Art. 2. (Amended - SG. 54 of 2006)

(1) Money laundering as definded under this law is the:

conversion or transfer of property acquired from criminal activity or the act of participation in such activity, to concealing or disguiseing illicit origin of the property or to assist a person involved in carrying out such action in order to avoid legal consequences of their conduct;
concealment or disguise the nature, source, location, movement or rights with respect to property acquired from criminal activity or the act of participation in such activities;
acquisition, possession, holding or use of property with knowledge at the time of receipt, it is acquired by criminal activity or the act of participation in such activities;
participation in any of the actions in paragraphs 1 - 3 or association for the purpose of such action, attempting to carry out such action and support, instigation, to facilitate the commission of such action or its disguise.

2. Sanctions for money laundering offence.

Different, depends on the case.

3. (Legal) professions especially affected by local AML/CTF legislation.

Yes

4. Specific regulations imposed upon attorneys at law.

There are regulations in the Law on Measures against Money Laundering that affect the lawyers /attorneys at law/ in some cases of legal consultations.

b) Bar Association

1. Directives – formulated by the Bar Association – guiding the interpretation of the legislation and the force of these directives (binding, guideline,…).

-

2. Causes for discussion at the implementation stage of the European Directive in local legislation especially in relation to a possible conflict between this legislation and your professional code of ethics?

Bulgarian legislation is fully synchronised with the EU legislation, but taking into account that each EU country has its own domestic legislation, it is possible that such a conflict appears in every EU country.

3. Any action taken by the local Bar Association against the way in which the European directive was implemented in local legislation?

The Supreme Bar Council of Bulgaria has undertaken all possible measure to avoid such conflicts within a frame of mutuality and reciprocity, taking into account Bulgarian and EU legislation.

4. Other bodies that have undertaken any form of action to safeguard the rights of their members in this respect.

It is arranged in the Bar Act /last amendments published in State Cassette 69, 5 Aug. 2008/.

c) Legal practice

1. Particularities that foreign attorneys at law in contact with the local legal system should be aware of / recommendations to be taken into consideration?

The foreign attorneys at law must be registered under the Bar Act and have Bulgarian lawyers as partners, as there are some specifications.
Foreign lawyer can have legal practice in Bulgaria, under the regulations of the Bar Act last amendments published in State Cassette 69, 5 Aug. 2008/, which are related mainly to registration in the Court register, participate/represent in a trial jointly with a Bulgarian attorney at law, ban on advertising etc.
Decision of the Commission for the Protection of Competition (CPC) № 626 from 22 July 2008 defined the frames which must be kept by the foreign attorneys at law /law firms/ , how they should register and refers to the Bulgarian Bar Act.

Last Updated ( Tuesday, 18 January 2011 )

AML/CTF legislation country profile

ECBA Questionnaire filled in for Finland

a) Legislation

1. Definition of money laundering in the local legal system.

Section 6 – Money laundering
(1) A person who

(1) receives, uses, converts, conveys, transfers or transmits property acquired through an offence, the proceeds of crime or property replacing such property in order to conceal or obliterate the illegal origin of such proceeds or property or in order to assist the offender in evading the legal consequences of the offence
or
(2) conceals or obliterates the true nature, origin, location or disposition of, or rights to, property acquired through an offence, the proceeds of an offence or property replacing such property or assists another in such concealment or obliteration, shall be sentenced for an offence of money laundering to a fine or to imprisonment for at most two years.

(2) An attempt is punishable.

Section 7 - Aggravated money laundering
(1) If in the money laundering

(1) the property acquired through the offence has been very valuable or
(2) the offence is committed in a particularly intentional manner,
and the money laundering is aggravated also when assessed as a whole, the offender
shall be sentenced for aggravated money laundering to imprisonment for at least
four months and at most six years.

(2) An attempt is punishable.

Section 8 – Conspiracy for the commission of aggravated money laundering
A person who agrees with another on the commission of aggravated money
laundering directed at the proceeds of the giving of a bribe, the acceptance of a
bribe, or aggravated tax fraud or aggravated subsidy fraud directed at the tax
referred to in chapter 29, section 9, subsection 1(2), or at property replacing such
proceeds, shall be sentenced for conspiracy for the commission of aggravated money
laundering to a fine or to imprisonment for at most one year.

2. Sanctions for money laundering offence.

A fine or imprisonment up to six years.

3. (Legal) professions especially affected by local AML/CTF legislation.

Lawyers, except trial lawyers, are under obligation of certain duties.

4. Specific regulations imposed upon attorneys at law.

Only the same regulations as other professions have.

b) Bar Association

1. Directives – formulated by the Bar Association – guiding the interpretation of the legislation and the force of these directives (binding, guideline,…).

There is a guide dated 27.2.2009. It is a guideline for Bar members.

3. Any action taken by the local Bar Association against the way in which the European directive was implemented in local legislation?

The Bar Association was heard in the parliament and we got the privilege that not all regulations concern a lawyer assisting a client in a court case or before a court case.

4. Other bodies that have undertaken any form of action to safeguard the rights of their members in this respect.

No.

c) Legal practice

1. Particularities that foreign attorneys at law in contact with the local legal system should be aware of / recommendations to be taken into consideration?

No.

d) Further information

National Bureau of Investigation
http://www.poliisi.fi/poliisi/krp/home.nsf/pages/indexeng

The Financial Supervisory Authority
http://www.finanssivalvonta.fi/en/Pages/Default.aspx

Criminal Code
http://www.finlex.fi/en/laki/kaannokset/1889/en18890039.pdf

Finnish Bar Association
http://www.barassociation.fi/english

All websites mentioned above are available in English.

DISCLAIMER
The ECBA maintains this website to provide and disseminate information on criminal procedure in the EU with regard to national money laundering legislation as it applies to attorneys at law. The content of the website relies on contacts in each jurisdiction and although our aim is to keep this information accurate, the ECBA does not warrant or assume any legal liability or responsibility for the accuracy, completeness, or reliability of the content. This information does not constitute legal advice. If errors are brought to our attention, we will try to correct them.
Some of the documents on this website may contain links to information created and maintained by other organizations. Please note that the ECBA does not control and cannot guarantee the accuracy of these materials.

Last Update ( 18 January 2011 )

AML/CTF legislation country profile

ECBA Questionnaire filled in for Germany

a) Legislation

1. Definition of money laundering in the local legal system.

Art. 261 Penal Code: money laundering is:

Hiding any goods which are from an illegal crime (minimum 1 year imprisonment) or other specific illegal crimes (less than minimum 1 year imprisonment ) for example, financial crime, tax or drugs, terrorist organisation.

2. Sanctions for money laundering offence.

- 3 months to 5 years imprisonment
Organised crime:
- 6 months to 10 years;
Negligence:
- up to 2 years or fine.

Confiscation of good.

There is a chance of no penalty in the case when the suspect informs the police of the activity before they first became aware of it.

3. (Legal) professions especially affected by local AML/CTF legislation.

Legal definition is general.

4. Specific regulations imposed upon attorneys at law.

Decision of the German Constitutional Court: a defence lawyer only commits a crime when he has secure knowledge about the criminal money!

b) Bar Association

1. Directives – formulated by the Bar Association – guiding the interpretation of the legislation and the force of these directives (binding, guidelines).

3. Any action taken by the local Bar Association against the way in which the European directive was implemented in local legislation?

4. Other bodies that have undertaken any form of action to safeguard the rights of their members in this respect.

c) Legal practice

1. Particularities that foreign attorneys at law in contact with the local legal system should be aware of / recommendations to be taken into consideration?

Last Updated (Tuesday, 18 January 2011)

AML/CTF legislation country profile

ECBA Questionnaire filled in for Greece

a) Legislation

1. Definition of money laundering in the local legal system.

Legalisation of revenues from criminal activities (money laundering), in Greek legal system, includes:

a) The conversion or transfer of property knowingly that such a property is derived from criminal activities or from an act of participation in criminal activities for the purpose of concealment or disguising its illegal origin or of assisting any person involved in the commission of such activity to evade the legal consequences of his actions.
b) The concealment or disguising of the truth (in any way) regarding the nature, origin, disposal, transfer or use of property in the location of this estate or its ownership or relevant rights on ownership, knowingly that this property derives from criminal activities or from act of participation in similar activities.
c) The acquisition, possession, administration or use of property knowingly at the time of the receipt or administration,that the property derives from criminal activities of from participation in similar activities.
d) The utilisation of the financial sector by placing therein or moving through it revenues from crime, with the view to render these revenues legimtimate.
e) The creation of organisation or group of at least two persons for the commission of one or more acts aforementioned (elements a - d) and the participation in a similar organisation or team.

A money laundering occurs even where activities, which generated the property to be laundered took place in another State, provided that it would be a primary offence if they were committed in Greece and are punishable according to the law of such other country. ( Article 2 of the Law 3691/2008 )

2. Sanctions for money laundering offence.

a. Money laundering is punishable with up to ten years imprisonment and financial penalty starting from twenty thousand (20,000) euros to one million (1,000,000) euros.

b. Money laundering is punishable with imprisonment (term from 5 to 20 years) and a financial penalty from thirty thousand (30,000) euros to one million five hundred thousand (1,500,000) euros, if he acted as an employee of an obliged legal entity or that the primary offence is included in offences arising from elements c, d, and e of article 3 of the present, even if the imprisonment is anticipated for those offences is less than 5 years.

c. Money laundering is punishable with imprisonment of at least ten years and a financial penalty from fifty thousand (50,000) euros to two million (2,000,000) euros, if he engages in these activities professionally or habitually or if he is recidivist or he has acted on behalf of or, to the benefit or within the context of criminal or territorial organisation or group.

d. The employee of an obliged legal entity or, any other person liable to report suspicious transactions who intentionally fails to properly report suspicious or unusual transactions or activities or produces false or misleading evidence, in contravention to the relevant statutory, administrative or regulatory provisions and rules, is punished with up to two years imprisonment, provided that, for his action, no more rigorous punishment emanates from other provisions.

e. The criminal responsibility for the primary offence does not exclude the punishment of the offenders (principal offender and participants) for the offences referred to in a, b and c of this paragraph, if the circumstances of the money laundering acts differ from those of the primary offence.

f. If the anticipated punishment for the primary offense is imprisonment up to 5 years, the offender shall be punished, for the money laundering offence with, at least, one year imprisonment and financial penalty from ten thousand (10,000) euros to five hundred thousand (500,000) euros. The same sanction shall apply to any money laundering perpetrator who is not an accomplice in the primary offence provided that he is a lineal relative of the perpetrator of the primary offence byblood affinity, or collateral relative to the second degree, or a spouse, adoptive parent or adopted child thereof. (Article 45 of The Law 3691/2008)

3. (Legal) professions especially affected by local AML/CTF legislation.

Liable entities, subject to obligations arising from the present law, are considered amongst others: notaries and attorneys at law, when they participate, acting on behalf of their clients in the framework of credit transactions or transactions upon estate or, helping with the planning or the implementation of transactions for their clients regarding:

4. Specific regulations imposed upon attorneys at law.

The grant of legal advice continues to be subject to reservation of professional secrecy, unless if the notary or the attorney at law himself, participates in activities regarding money laundering or financing of terrorism or, if legal advice is provided aiming the commitment of those malfeasances or, if he is cognizant of the fact that his client is asking for legal advice in order to commit the aforementioned malfeasances.

b) Bar Association

1. Directives – formulated by the Bar Association – guiding the interpretation of the legislation and the force of these directives (binding, guideline,…).

I am not aware of that. For more accuracy, please address the Bar Association on that issue.

3. Any action taken by the local Bar Association against the way in which the European directive was implemented in local legislation?

I am not aware of that.

4. Other bodies that have undertaken any form of action to safeguard the rights of their members in this respect.

I do not know.

c) Legal practice

1. Particularities that foreign attorneys at law in contact with the local legal system should be aware of / recommendations to be taken into consideration?

According to the law, measures of due diligence, in order to avoid cases of money laundering, should be respected by anyone on these cases:

1. a) when they conclude enterprising relations, b) when they enter into occasional dealings rising to the amount of, at least, fifteen thousand (15,000) euros, independently of whether the transaction is conducted with one act or more, among which it appears to be a relation.
2. when there is suspicion for attempt or commission of malfeasances.
3. when there are doubts on the accuracy, totality or suitability of elements formerly gathered for the verification and confirmation of the identity of client, of other entity on behalf of whom the client acts, and of the beneficial owner or the beneficial owners of the client.

Latest Updated (Tuesday, 18 January 2011)

AML/CTF legislation country profile

ECBA Questionnaire filled in for Ireland

a) Legislation

1. Definition of money laundering in the local legal system.

The offence of money laundering is contained in the Criminal Justice Act 1994, as amended,
("the 1994 Act")1.

The definition of the offence of money laundering is contained in section 31 (1) of the 1994 Act as follows:

"A person is guilty of money laundering if, knowing or believing that property is or represents the proceeds of criminal conduct or being reckless as to whether it is or represents such proceeds, the person, without lawful authority or excuse (the proof of which shall lie on him or her) -
(a) converts, transfers or handles the property, or removes it from the State, with the intention of -
(i) concealing or disguising its true nature, source, location, disposition, movement or ownership or any rights with respect to it, or
(ii) assisting another person to avoid prosecution for the criminal conduct concerned, or
(iii) avoiding the making of a confiscation order or a confiscation co-operation order (within the meaning of section 46 of this Act) or frustrating its enforcement against that person or another person,
(b) conceals or disguises its true nature, source, location, disposition, movement or ownership or any rights with respect to it, or
(c) acquires, possesses or uses the property."

A person is guilty of money laundering if he converts, transfers, handles or removes property that he knows, believes or is reckless as to whether it represents the proceeds of criminal conduct.

The term “criminal conduct” means conduct which constitutes an indictable offence in Ireland. It also encompasses conduct occurring outside the State which would constitute an offence within the State and in the Country where it occurs. This includes drug trafficking offences, organised crime, theft and fraud, forgery, blackmail, extortion and tax evasion. Offences covered by the provisions are not confined to Ireland.

1. The various amending legislation is as follows; the Disclosure of Certain Information for Taxation and Other Purposes Act 1996, the Criminal Justice (Miscellaneous Provisions) Act 1997, the Criminal Justice (Theft and Fraud Offences) Act 2001, the Central Bank and Financial Services Act 2003 and the Criminal Justice (Terrorist Offences) Act 2005. Caution should always be exercised in researching Irish Statute Law as typically amendments are made other than in co-defying legislation and can be especially difficult to track.
As of 15th September 1998

2. Sanctions for money laundering offence.

Section 31(2) of the 1994 Act sets out the penalties:

"(a) on summary conviction, to a fine not exceeding £1,500 or to imprisonment for a term not exceeding 12 months or to both, or

(b) on conviction on indictment, to a fine or to imprisonment for a term not exceeding 14 years or to both."

3. (Legal) professions especially affected by local AML/CTF legislation.

The legal profession is especially exposed in two fashions.

Firstly, the substantive offence, contained in section 31 of the 1994 Act, may be unwittingly committed by legal professionals. Practitioners need to be particularly careful where they act to transfer property, even between spouses, if there are suggestions that the assets have been purchased with untaxed income or if the solicitor or barrister has other reasons for believing that the assets have been so acquired. A solicitor or barrister who advises on or effects such a transaction could commit the offence of money-laundering. The legislation does not require actual knowledge on the part of the solicitor or barrister that the assets are 'tainted'. The test is recklessness. The legislation does not contain any de minimis provision and an asset is considered "tainted' even if only a small proportion of the funding arose from untaxed income and regardless of the length of time that has elapsed since the asset was acquired.

In addition, solicitors (but not barristers) are designated bodies for the purposes of money laundering legislation. Accordingly they have obligations to retain records or report suspicious transaction where a solicitor participates in certain types of legal work identified in Article 2a(5) of the 2001 EU Directive on Money Laundering, as implemented by the Criminal Justice Act 1994 (Section 32) (Prescribed Activities) Regulations 2004, S I No. 3 of 2004, namely:

(a) assisting in the planning or execution of transactions where a client concerning the-

(i) Buying and selling of real property or business entities;
(ii) Managing of client money, securities or other assets;
(iii) Opening or management of bank, savings or securities accounts;
(iv) Organisation of contributions necessary for the creation operation or management of companies;
(v) Creation, operation or management of trusts, companies, or similar structures; or

(b) acting on behalf of and for a client in any financial or real estate transaction.

The Criminal Justice Act 1994 (Section 32) Regulations 2004, S I No. 242 of 2003, as amended by the Criminal Justice Act 1994 (Section 32) (Amendment) Regulations 2004, S I No. 416 of 2003, provides solicitors with a number of exemptions from the obligation to make a suspicious transaction report under section 57 of the 1994 Act with regard to information they received from or obtain in relation to their client:

(a) In the course of ascertaining the legal position for that client,
(b) When performing their task of defending or representing that client in or concerning judicial proceedings, or
(c) When advising that client in relation to instituting, avoiding or defending judicial proceedings.

The obligation to make such a report under section 57 is coupled with the criminal offence contained in section 58 of the 1994 Act of tipping off a client that a report has been made. However, the Law Society of Ireland, the representative body for solicitors, obtained a letter from the then Minister for Justice to the effect that ceasing to act for a client would not amount to tipping off in this context.

When the Third Money Laundering Directive is incorporated into Irish domestic law (it was due to be incorporated by 15th December 2007) lawyers will have enhanced due diligence obligations.

4. Specific regulations imposed upon attorneys at law.

While barristers at law, as distinct from solicitors, are not designated bodies under section 32, they are, nonetheless, encompassed by the provisions of the substantive offence contained in section 31. Legal professional privilege does not constitute a defence to the substantive crime contained in section 31.

b) Bar Association

1. Directives – formulated by the Bar Association – guiding the interpretation of the legislation and the force of these directives (binding, guideline,…).

The Law Society produced comprehensive guidance notes for solicitors on anti-money laundering legislation in 2005. They were provided to each member. An anti-money laundering web area is accessible to members of the Society. In addition, a bi-monthly FAQ article is distributed to over 7,000 members via the Society's eZine (electronic newsletter). The purpose of the Guidance Notes is to provide recommendations as to good practice.

They do not constitute a legal interpretation of the 1994 Act. Because the obligation to make a suspicious transaction report is based on a subjective test in each particular set of circumstances (i.e. is the transaction suspicious?), the assessment as to whether the reporting obligation arises must be made by each solicitor, in conjunction with the firm’s Money-laundering Reporting Officer, if one is appointed. However, by way of assistance to practitioners, the Society has included a non-exhaustive list of indicators of potentially suspicious circumstances at Appendix 1 of the Guidance Notes.

Under section 57(6) of the Act, in determining whether a solicitor has complied with his obligations, a court may “take account of any supervisory or regulatory guidance …issued by a body that regulates, or is representative of, any trade, profession, business or employment carried on by that person”. Accordingly, compliance with these Guidance Notes is strongly recommended for all solicitors and their employees.

2. Causes for discussion at the implementation stage of the European Directive in local legislation especially in relation to a possible conflict between this legislation and your professional code of ethics?

The Law Society of Ireland made representations to the Government of Ireland, and through the CCBE to the European Commission, to the effect that imposing reporting obligations on solicitors was a violation of the fundamental lawyer/client privilege, which it was contended was fundamental principal of Irish Constitutional law. There is little doubt that this is the position. The resistance mounted succeeded in delaying designation for a number of years but designation occurred in 2005. The designation is defended by drawing a distinction between transactional lawyers who have the obligation and litigation lawyers who do not.

Clearly in many cases there is an overlap between where litigation starts and ends with a transaction or where a transaction fails and turns into litigation. The situation is unsatisfactory. The only comfort that was obtained was a letter from the then Minister for Justice of 3rd September 2003 in relation to the section 58 tipping off offence.

In short the implementation of the Directive is an obligation of EU membership and was viewed by the Government as such.

Concern has been expressed however that the domestic legislation goes beyond what was strictly required by the Directive by adding on additional obligations and covering extra areas, in the practice known as “gold plating”.

3. Any action taken by the local Bar Association against the way in which the European directive was implemented in local legislation?

At the time of designation of solicitors, consideration was given to challenging the legislation. However, the reality is that as the legislation was enacted in furtherance of the obligations of Ireland’s membership of the European Union, it is immune from constitutional challenge in our domestic law by virtue of Article 29 of the Irish Constitution which states at paragraph 10:

"No provision of this Constitution invalidates laws enacted, acts done or measures adopted by the State which are necessitated by the obligations of membership of the European Union or of the Communities, or prevents laws enacted, acts done or measures adopted by the European Union or by the Communities or by institutions thereof, or by bodies competent under the Treaties establishing the Communities, from having the force of law in the State.It is only on grounds of unconstitutionality that legislation can be struck down in Ireland."

There is a theoretical possibility that a declaration of incompatibility with the European Convention on Human Rights could be given by an Irish Court in respect of the domestic implementation of the Directives but that is considered remote.

4. Other bodies that have undertaken any form of action to safeguard the rights of their members in this respect.

Many groups made representations to Government upon designation and they continue to do so with regard to preparation of the domestic legislation to incorporate the Third Money Laundering Directive. No group, however, has brought successful judicial proceedings.

c) Legal practice

1. Particularities that foreign attorneys at law in contact with the local legal system should be aware of / recommendations to be taken into consideration?

1. Primarily, that Irish money laundering offences are extra-territorial and that Ireland is part of the European Arrest Warrant network and a person sought for trial in Ireland in respect of money laundering offences, could be arrested elsewhere within the European Union.
2. Foreign lawyers should expect Irish lawyers to require very detailed evidence of identification in respect of clients they are being asked to represent and information in respect of the provenance of funds, which are to be used to discharge fees.

DISCLAIMER
The ECBA maintains this website to provide and disseminate information on criminal procedure in the EU with regard to national money laundering legislation as it applies to attorneys at law. The content of the website relies on contacts in each jurisdiction and although our aim is to keep this information accurate, the ECBA does not warrant or assume any legal liability or responsibility for the accuracy, completeness, or reliability of the content. This information does not constitute legal advice. If errors are brought to our attention, we will try to correct them. Some of the documents on this website may contain links to information created and maintained by other organizations. Please note that the ECBA does not control and cannot guarantee the accuracy of these materials.

Last Updated (Friday 30 April 2010)

ECBA
European Criminal Bar Association

An association of European defence lawyers

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