Prekršaji iz zakona o sprečavanju pranja novca i finansiranja terorističkih aktivnosti
Abstract:In February 2024, a new Law on the Prevention of Money Laundering and the Finan- cing of Terrorist Activities was adopted in Bosnia and Herzegovina. Chapter XIII. Penal Provisions, or Article 100 of the Law, prescribes the punishment of legal entities and responsible persons in a legal entity, i.e. those obliged to implement measures to prevent money laundering and the financing of terrorist activities, by supervisory authorities, for numerous punishable acts, or misdemeanors. The intention of the authors is to indicate who are the obliged entities to which the law applies, then who their supervisory authorities are, and finally which actions of the obliged entities have the characteristics of misdemeanors and in what range sanctions can be imposed for failure to implement this law. What is new, and what is regulated differently by this law compared to the previously law, and it is very important to emphasize, is that all income generated by the application of this new law represents the budget income of the level of government whose supervisory authority imposes a misdemeanor sanction, i.e. a fine. The author’s position is that, given the fact that numerous actions of obligors have been determi- ned and sanctioned as misdemeanors, education of all obligors in the application of this law is urgently needed. At the same time, the authors advocate the position that the upper limit, i.e. the maximum fine for punishment in the field of preventing money laundering and financing of terrorist activities, which is determined by this law in the amount of 200,000.00 KM, is not an adequate penalty for certain obligors in the application of this law, especially from the financial sector (banks, insurance companies, microcredit organizations, etc.), and that the fine for self- employed persons is not adequately determined, in the sense that it is too low.
Key words: SPNFT, obligors, supervision, misdemeanor actions, fine
Rezime:U februaru 2024. godine u Bosni i Hercegovini je usvo- jen novi Zakon o sprečavanju pranja novca i finansiranja terori- stičkih aktivnosti1. Poglavlje XIII. Kaznene odredbe, odnosno član 100. Zakona propisuje kažnjavanje pravnih lica i odgovornih lica u pravnom licu, tj. obveznika provođenja mjera za sprečava- nje pranja novca i finansiranja terorističkih aktivnosti, od strane nadzornih organa, za brojne kažnjive radnje, odnosno prekršaje. Namjera je autora, najprije da ukažu na to ko su obveznici na koje se odnosi zakon, zatim ko su njihovi nadzorni organi, te na koncu koje radnje obveznika imaju obilježja prekršaja i u kom se rasponu mogu izreći sankcije za nesprovođenje ovoga zakona. Ono što je novina, a što je drukčije regulisano ovim u odnosu na prethodno važeći zakon, a veoma je važno za istaći, jeste to da svi prihodi koji nastanu primjenom ovog novog zakona predstav- ljaju prihod budžeta onog nivoa vlasti čiji nadzorni organ izrekne prekršajnu sankciju, tj. novčanu kaznu. Stav je autora da je, a s obzirom na činjenicu da su kao prekršaj određene i sankcioni- sane brojne radnje obveznika, hitno neophodna edukacija svih obveznika primjene ovoga zakona. Istovremeno, autori zastu- paju stav da gornja granica, odnosno maksimum novčane kazne za kažnjavanje u oblasti sprečavanja pranja novca i finansiranja terorističkih aktivnosti, koja je određena ovim zakonom u iznosu od 200.000,00KM, nije adekvatna kazna za pojedine obveznike primjene ovog zakona, posebno iz finansijskog sektora (banke, osiguravajuća društva, mikrokreditne organizacije i sl.), kao i da nije adekvatno određena novčana kazna za samostalne predu- zetnike, u smislu da je preniska.
Ključne riječi:SPNFT, obveznici, nadzor, radnje prekršaja, nov- čana kazna.