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Publication
Branqueamento de Capitais
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 3.23 MB | Adobe PDF |
Advisor(s)
Abstract(s)
Consistindo o “Branqueamento de Capitais” num crime previsto e punido no Código Penal Português, dependendo a sua consumação da factualidade subjacente integrar o respetivo tipo de ilícito ali previsto, no presente estudo procedeu-se à sua definição e caracterização, com ênfase nos precedentes, ou seja, nos atos ilícitos geradores de ativos. Genericamente, o branqueamento consiste na desconexão dos ativos dos precedentes que os geraram, tal desconexão tornará a Investigação Criminal do Branqueamento incipiente, pois impossibilitará a demonstração dos atos ilícitos precedentes, tal como a recuperação dos ativos por parte da Justiça, cuja origem só se presumirá como ilícita, e a imputação dos crimes aos seus autores. Procedeu-se também à identificação e caracterização dos atores relevantes na temática, desde logo os nacionais, onde se destacou a Polícia Judiciária, pois trata-se do órgão de polícia criminal com competência reservada/exclusiva para a Investigação do crime de Branqueamento, interveniente preponderante na prevenção e repressão do fenómeno, e os Bancos, na medida em que o sistema financeiro trata-se do principal palco à consumação do crime, surgindo assim com primordial na prevenção, preponderante no reporte da informação necessária à Investigação. Mas também os internacionais, referenciando-se as entidades/grupos que surgiram em resposta ao crescimento e dano percecionável do fenómeno, bem como às dificuldades de investigação. Efetuou-se ainda a recolha, processamento e análise de dados públicos sobre a temática, provenientes de fontes idóneas, no período em referência (2010-2020), através dos quais estudou-se a evolução do fenómeno do branqueamento em Portugal, o que permitiu verificar, certamente fruto da atualidade baseada na globalização, na tecnologia e na inteligência artificial, uma transformação notória nos ilícitos precedentes que estão na génese do branqueamento, onde, observando-se uma manutenção relativa de crimes tradicionais (tráfico de estupefacientes), verificou-se uma preponderância atual da criminalidade informática em substituição dos crimes fiscais, fenómeno este que poderá merecer estudo autónomo.
Considering that “Money Laundering” is a crime, provided for and punished in the Portuguese Penal Code, its consummation depends on the underlying factual basis that integrates the respective type of offense provided therein. In the present study, its definition and characterization were carried out, with emphasis on precedents, that is, on the illicit acts generating assets. Generally, money laundering consists of disconnecting the assets from the precedents that generated them. Such disconnection will make the Criminal Investigation of Money Laundering incipient, as it will prevent the demonstration of the preceding illicit acts, as well as the recovery of assets by the Justice, whose origin will only be presumed as illicit, and the attribution of crimes to their authors. The identification and characterization of relevant actors in the topic was also carried out, starting with the national actors, where the Judicial Police stood out. This is the criminal police body with reserved/exclusive competence for the investigation of Money Laundering, a preponderant participant in the prevention and repression of the phenomenon. Banks are also relevant actors, as the financial system is the main stage for the consummation of the crime, thus appearing as primordial in prevention and preponderant in reporting the information necessary for investigation. Furthermore, international actors were also identified, referring to the entities/groups that have emerged in response to the growth and perceptible harm of the phenomenon, as well as the difficulties in investigation. Additionally, the collection, processing, and analysis of public data on the subject were conducted, derived from reliable sources, during the reference period (2010-2020). Through these efforts, the evolution of money laundering in Portugal was studied, revealing a notable transformation in the preceding illicit activities that underlie money laundering. This transformation is undoubtedly influenced by the contemporary factors of globalization, technology, and artificial intelligence. While there is a relative persistence of traditional crimes (drug trafficking), there is currently a prevailing presence of cybercrime replacing fiscal crimes, which may warrant independent study.
Considering that “Money Laundering” is a crime, provided for and punished in the Portuguese Penal Code, its consummation depends on the underlying factual basis that integrates the respective type of offense provided therein. In the present study, its definition and characterization were carried out, with emphasis on precedents, that is, on the illicit acts generating assets. Generally, money laundering consists of disconnecting the assets from the precedents that generated them. Such disconnection will make the Criminal Investigation of Money Laundering incipient, as it will prevent the demonstration of the preceding illicit acts, as well as the recovery of assets by the Justice, whose origin will only be presumed as illicit, and the attribution of crimes to their authors. The identification and characterization of relevant actors in the topic was also carried out, starting with the national actors, where the Judicial Police stood out. This is the criminal police body with reserved/exclusive competence for the investigation of Money Laundering, a preponderant participant in the prevention and repression of the phenomenon. Banks are also relevant actors, as the financial system is the main stage for the consummation of the crime, thus appearing as primordial in prevention and preponderant in reporting the information necessary for investigation. Furthermore, international actors were also identified, referring to the entities/groups that have emerged in response to the growth and perceptible harm of the phenomenon, as well as the difficulties in investigation. Additionally, the collection, processing, and analysis of public data on the subject were conducted, derived from reliable sources, during the reference period (2010-2020). Through these efforts, the evolution of money laundering in Portugal was studied, revealing a notable transformation in the preceding illicit activities that underlie money laundering. This transformation is undoubtedly influenced by the contemporary factors of globalization, technology, and artificial intelligence. While there is a relative persistence of traditional crimes (drug trafficking), there is currently a prevailing presence of cybercrime replacing fiscal crimes, which may warrant independent study.
Description
Keywords
Branqueamento de capitais Financiamento ao terrorismo Fraude fiscal Crime organizado