Anti-mari yekubvisa mari uye yekurwisa-gandanga mari mari muNetherlands uye muUkraine
ziviso
Munharaunda yedu iri kukurumidza kuita digitaalinen, njodzi dzine chekuita nekutengesa mari zvisiri pamutemo uye mari yemagandanga dzinowedzera kukura. Kumasangano zvakakosha kuziva njodzi idzi. Masangano anofanirwa kuve akanyatso kutevedzera. MuNetherlands, izvi zvinonyanya kushanda kune masangano ari pasi pezvisungo zvinobva kuDutch. mutemo pamusoro pekudzivirira kubirwa kwemari uye mari yemagandanga (Wwft).
Zvisungo izvi zvakaiswa kuitira kuona uye kurwisa kubiwa kwemari uye mari yemagandanga. Kuti uwane rumwe ruzivo nezve zvisungo zvinobva mumutemo uyu, tinonongedzera kuchinyorwa chedu chakapfuura 'Kutevedzera muDutch chikamu chemutemo'. Kana masangano emari akasatevedzera zvisungo izvi, izvi zvinogona kuve nemhedzisiro yakaoma. Uchapupu hweizvi hunoratidzwa mukutonga kwechangobva kuitika kweDutch Commission for Appeal yebhizimisi neindasitiri (17 January 2018, ECLI:NL:CBB:2018: 6).
Kutongwa kweDutch Commission yekukwirira kwebhizinesi neindasitiri
Mhosva iyi ndeye kambani yekuvimba inopa masevhisi ekuvimba kune vanhu vakasikwa uye masangano emutemo. Iyo kambani yekuvimba yakapa masevhisi ake kumunhu wechisikigo aive nezvivakwa muUkraine (munhu A). Iyo real estate yaive yakakosha USD 10,000,000. Munhu A akapa zvitupa zveiyo real estate portfolio kusangano repamutemo (sangano B). Migove yechikamu B yakabatwa neakasarudzwa mugove weUkraine nyika (munhu C). Naizvozvo, munhu C ndiye aive wekupedzisira mubatsiri muridzi weiyo real estate portfolio. Pane imwe nguva, munhu C akatamisa migove yake kune mumwe munhu (munhu D).
Munhu C haana chaakawana semubhadharo wezvikamu izvi, zvakaendeswa kumunhu D pasina muripo. Munhu A akazivisa kambani yetrust nezve kuendeswa kwemasheya uye kambani yetrust yakagadza munhu D semuridzi mutsva wemubatsiri weiyo real estate. Mwedzi mishomanana gare gare, kambani yetrust yakazivisa Dutch Financial Investigation Unit yezvizhinji zvekutengeserana, kusanganisira kuendeswa kwezvikamu zvakambotaurwa. Apa ndipo pakamuka matambudziko. Mushure mekuziviswa nezvekuendeswa kwemasheya kubva kumunhu C kuenda kumunhu D, Dutch National Bank yakatemera faindi yeEUR 40,000 pakambani yekuvimba. Chikonzero cheizvi kwaive kutadza kutevedzera Wwft.
Sekureva kweDutch National Bank, kambani yetrust yaifanira kunge yakafungidzira kuti kuendeswa kwemasheya kunogona kunge kune chekuita nekubira mari kana mari yemagandanga, sezvo migove yaiendeswa mahara uku iyo real estate portfolio yaive yakakosha mari yakawanda. Naizvozvo, kambani yetrust yaifanira kunge yakashuma kutengeserana uku mukati memazuva gumi nemana, iyo inobva kuWwft. Mhosva iyi inowanzorangwa nefaindi ye500,000 EUR. Nekudaro, iyo Dutch National Bank yakagadzirisa faindi iyi kusvika pachiyero cheEUR 40,000 nekuda kwehukuru hwemhosva uye rekodhi rekodhi yekambani yekuvimba.
Kambani yetrust yakaendesa nyaya kudare nekuti aitenda kuti faindi yacho yakapihwa zvisiri pamutemo. The trust company yakataura kuti kutengeserana kwacho kwaisava kutengeserana sezvakatsanangurwa muWwft, sezvo kutengeserana kwainzi kusiri kwekutengeserana pachinzvimbo chemunhu A. Zvisinei, Komisheni inofunga zvakasiyana. Kuumbwa pakati pemunhu A, mubatanidzwa B uye munhu C kwakavakwa kuitira kudzivirira kuunganidzirwa kwemutero kubva kuhurumende yeUkraine. Munhu A akaita basa guru mukuvakwa uku.
Uyezve, muridzi wokupedzisira anobatsira weimba yacho akachinja nokutamisa migove kubva kumunhu C kuenda kumunhu D. Izvi zvaisanganisirawo kuchinja kwechinzvimbo chemunhu A, sezvo munhu A akanga asingachabati nzvimbo yacho nokuda kwomunhu C asi nokuda kwomunhu D. . Munhu A ainyatsobatanidzwa nekutengeserana uye naizvozvo kutengeserana kwaiva panzvimbo yemunhu A. Sezvo munhu A ari mutengi wekambani yekuvimba, kambani yetrust inofanira kunge yakashuma kutengeserana. Uyezve, Komisheni yakataura kuti kuendeswa kwemasheya chiitiko chisina kujairika.
Izvi zviri muchokwadi chekuti migove yakaendeswa mahara, nepo kukosha kweiyo real estate yaimiririra USD 10,000,000. Uyewo, kukosha kweimba yacho kwaishamisa pamwe chete nezvimwe zvinhu zvemunhu C. Pakupedzisira, mumwe wevatungamiri vehofisi yekuvimba akataura kuti kutengeserana kwaiva 'kusingawanzoitiki', iyo inobvuma kushamisa kwekutengeserana. Saka kutengeserana kwacho kunomuka kufungirwa kwekutengesa mari zvisiri pamutemo kana mari yemagandanga uye inofanira kunge yakashumwa pasina kunonoka. Saka faindi yacho yakaiswa zviri pamutemo.
Kutonga kwese kunowanikwa kuburikidza neiyi link.
Anti-mari kubvisirwa uye counter-gandanga mari mari muUkraine
Mhosva yataurwa pamusoro inoratidza kuti kambani yeDutch trust inogona kubhadhariswa faindi yekutengeserana kwakaitika muUkraine. Mutemo weDutch unogonawo kushanda kune masangano anoshanda kune dzimwe nyika, chero bedzi pane hukama neNetherlands. Nyika yeNetherlands yakatora matanho akati wandei kuitira kuona uye kurwisa kubirwa kwemari uye mari yemagandanga. KuUkrainian masangano anoda kushanda mukati meNetherlands kana kune vatengesi vekuUkraine vanoda kutanga bhizinesi muNetherlands, kutevedzera mutemo weDutch kungave kwakaoma.
Izvi zvinokonzerwa nekuti Ukraine ine nzira dzakasiyana dzekubata nemari yekubira uye mari yemagandanga uye haisati yaita nhanho dzakakura sezvakaita Netherlands. Nekudaro, kurwisa kurwisa-kubira mari uye mari yemagandanga yave nyaya iri kuwedzera kukosha muUkraine. Yakatove iyo musoro chaiwo, zvekuti Kanzuru yeEurope yakafunga kutanga kuferefeta pamusoro pekubira mari uye mari yemagandanga muUkraine.
Muna 2017, Kanzuru yeEurope yakaita ongororo pamusoro pekurwisa-mari yekubira uye kurwisa-magandanga matanho emari muUkraine. Ongororo iyi yakaitwa nekomiti yakadomwa, inova Komiti yeNyanzvi paKuongorora Matanho Ekurwisa Kubiwa Kwemari uye Kubhadharwa Kwehugandanga (MONEYVAL). Komiti iyi yakatura gwaro rezvayakawana muna Zvita 2017.
Chirevo ichi chinopa pfupiso yeanopokana nekubira mari uye matanho ekupa mari yemagandanga ari munzvimbo muUkraine. Inoongorora nhanho yekutevedzera neFinancial Action Task Force 40 Recommendations uye nhanho yekubudirira kweUkraine inopokana-mari yekubira uye yekupokana-magandanga mari system. Chirevo ichi chinopawo mazano ekuti hurongwa uhu hungasimbiswe sei.
Key dzakawanikwa dzekuongorora
Komiti yakarondedzera zvakawanikwa zvakawanikwa zvakauya pamberi pakuferefeta, zvakapfupiswa pazasi:
- Uori hunoisa panjodzi huru nenyaya yekudyara mari muUkraine. Uori hunopa huwandu hwakakura hwezviitiko zvematsotsi uye hunokanganisa kushanda kwemasangano ehurumende uye hurongwa hwekutongwa kwemhosva. Vakuru vanoziva nezve njodzi dzinowanikwa nehuwori uye vari kuita matanho ekuderedza njodzi idzi. Nekudaro, mutemo wekutarisawo chinangwa chekutarisa hukama hwakabatana nehuwori mari ichangotanga.
- Ukraine ine nzwisisika inonzwisisika yekudyara mari uye yekutyisa mari yekutyisa njodzi. Nekudaro, kunzwisisa nezve njodzi idzi kunogona kuvandudzwa mune dzimwe nzvimbo, sekuyambuka njodzi, iyo isiri purofiti chikamu uye vanhu vepamutemo. Ukraine ine hwakapararira nyika kubatana uye mitemo kugadzira nzira kugadzirisa izvi njodzi, izvo zvine maitiro akanaka. Bhizimusi rekunyepedzera, hupfumi hwemumvuri uye kushandiswa kwemari kuchiri kuda kugadziriswa, sezvo vachiisa njodzi huru yekudyara mari.
- Iyo yeUkraine yezvehupfumi Intelligence Unit (UFIU) inogadzira huchenjeri hwemari hweakakwira kuraira. Izvi zvinogara zvichikonzera kuongororwa. Masangano anotsigira mutemo anotsvakawo huchenjeri kubva kuUFIU kuti vatsigire zvavanoedza kuita. Nekudaro, iyo IT system yeUFIU iri kuita yechinyakare uye huwandu hwevashandi havakwanisi kurarama nebasa rakakura. Zvakangodaro, Ukraine yakatora matanho ekuenderera mberi nekuvandudza mhando yekubika.
- Kubvisirwa mari muUkraine kuchiri kungoonekwa sekuwedzera kune mamwe mabasa ematsotsi. Zvaifungidzirwa kuti kubvisirwa mari kunogona kungoendeswa kudare mushure mekutongerwa mhosva yekutanga. Iwo mutsara wekutambisa mari zvakare wakaderera pane wekukanganisa. Vakuru veUkraine munguva pfupi yapfuura vakatanga kutora matanho kuti vatore imwe mari. Nekudaro, matanho aya haaite seanoshandiswa nguva dzose.
- Kubva muna 2014 Ukraine yakanyanya kutarisana nemhedzisiro yehugandanga hwepasi rose. Izvi zvainyanya kuitika nekuda kwekutyisidzira kweIslam State (IS). Kuferefeta kwemari kunoitwa pamwe chete nekuferefetwa kwakabatana nehugandanga. Kunyangwe zvikamu zvechirongwa chinoshanda zvichiratidzwa, chimiro chemutemo hachisati chakanyatsoenderana nemabatiro epasi rose.
- Iyo National Bank yeUkraine (NBU) ine nzwisiso yakanaka yengozi uye inoshandisa yakaringana-njodzi-yakavakirwa nzira yekutarisirwa kwemabhangi. Kuedza kukuru kwakaitwa kuitira kuve nechokwadi chekubuda pachena uye mukubvisa matsotsi mukutonga kwemabhangi. Iyo NBU yakashandisa zvakasiyana-siyana zvezvirango kumabhangi. Izvi zvakaguma nekushandiswa kwakaringana kwekudzivirira matanho. Nekudaro, zvimwe zviremera zvinoda kuvandudzwa kwakakosha mukuita mabasa avo uye kushandisa matanho ekudzivirira.
- Ruzhinji rwemasangano akazvimiririra muUkraine vanovimba neHwakabatana Nyika Nyoresa kuti vazivise muridzi anobatsira mutengi wavo. Nekudaro, iyo Registrar haina chokwadi chekuti ruzivo rwakapiwa kwariri nevanhu vepamutemo rwuri chokwadi kana zvazvino. Izvi zvinoonekwa sedambudziko.
- Ukraine yakave yakawanda proactive mukupa uye kutsvaga kubatsirana kwezvemitemo rubatsiro. Nekudaro, nyaya dzakadai sekuisirwa mari dzine chekuita nekubudirira kweari kubvumirana pamutemo rubatsiro. Kugona kweUkraine kupa rubatsiro zvakare kwakakanganiswa nekusavhenekerwa kuri pachena kwevanhu vari pamutemo.
Mhedzisiro yemushumo
Kubva pane izvo mushumo, zvinogona kugumiswa kuti Ukraine inotarisana nekukosha kwemari njodzi. Uori uye zviitiko zvisiri pamutemo zvehupfumi ndizvo zvakakurisa kutengesa mari. Cash kutenderera muUkraine yakakwira uye inowedzera mumvuri upfumi muUkraine. Iyi hupfumi hwemumvuri inokanganisa zvakanyanya hurongwa hwezvemari nekusachengeteka kwehupfumi hwenyika. Nezve njodzi yemari yemagandanga, Ukraine inoshandiswa senyika yekufambisa kune avo vari kutsvaga kubatana ne IS varwi muSyria. Iyo-non-profit sector iri panjodzi yekushandiswa mari yemagandanga. Ichi chikamu chakashandiswa zvisirizvo kuendesa mari kune magandanga nemasangano emagandanga.
Nekudaro, Ukraine yakatora matanho kuitira kuti kurwisa kubvisirwa mari uye mari yemagandanga. Mutemo mutsva wekudzivirira mari / kupikisa-magandanga emari wekutonga wakatorwa muna 2014. Mutemo uyu unoda kuti zviremera zviongorore njodzi kuitira kuti vaone njodzi uye vatsanangure matanho ekudzivirira njodzi idzi. Kugadziriswa kwakaitwazve muCode of Criminal Procedure neCriminal Code. Uyezve, zviremera zveUkraine zvine nzwisiso yakakura yengozi uye zvinoshanda mumubatanidzwa wemumba kurwisa kubvisirwa mari uye mari yemagandanga.
Ukraine yakatotora matanho makuru kuitira kurwisa kubiwa kwemari uye mari yemagandanga. Kunyange zvakadaro, pane mukana wokuvandudza. Zvimwe zvikanganiso uye kusagadzikana zvinoramba zviri muUkraine tekinoroji yekuteerera chimiro. Hurongwa uhu hunodawo kuunzwa kuti huenderane nemitemo yenyika.
Pamusoro pezvo, kubata mari zvisiri pamutemo kunofanirwa kutorwa semhosva yakaparadzana, kwete chete sekuwedzera kwechiitiko chemhosva. Izvi zvinozoita kuti vatongwe uye vatongwe. Kuferefeta kwezvemari kunofanirwa kuitwa nguva nenguva uye kuongororwa uye kunyorwa kwakanyorwa kwekubira mari nenjodzi dzemagandanga mari dzinofanirwa kuvandudzwa. Zviito izvi zvinoonekwa sezviito zvekutanga zveUkraine maererano nekubira mari nekupa mari yemagandanga.
Chirevo chose chinowanikwa kuburikidza neiyi link.
mhedziso
Kubira mari nekutsvaga mari yemagandanga kunoisa njodzi huru kunharaunda yedu. Nokudaro, nyaya idzi dzinotaurwa pasi rose. Nyika yeNetherlands yakatoita mamwe matanho ekuona uye kurwisa kubirwa kwemari uye mari yemagandanga. Matanho aya haana kukosha chete kumasangano echiDutch, asi anogona kushandawo kumakambani ane mashandiro emumuganhu. Iyo Wwft inoshanda kana paine chinongedzo kuNetherlands, sezvinoratidzwa mumutongo wataurwa pamusoro apa.
Kune masangano anowira pasi pechikamu cheWwft, zvakakosha kuziva kuti vatengi vavo ndivanaani, kuitira kuti vatevedze mutemo weDutch. Chisungo ichi chinogona kushandawo kuUkraine masangano. Izvi zvinogona kuve zvakaoma, sezvo Ukraine isati yaita yakakura kudaro yekupokana-mari yekubira mari uye yekupokana nemagandanga matanho emari sezvakaita Netherlands.
Zvisinei, mushumo weMONEYVAL unoratidza kuti Ukraine iri kutora matanho kuitira kurwisa mari yekubira uye mari yemagandanga. Ukraine ine ruzivo rwakakura rwekubira mari uye njodzi dzemagandanga ekubhadhara mari, inova danho rakakosha rekutanga. Zvakadaro, hurongwa hwemutemo huchiri nezvimwe zvinokanganisa uye kusava nechokwadi kunoda kugadziriswa. Kupararira kwekushandiswa kwemari muUkraine uye inoperekedza mumvuri mukuru wehupfumi zvinoisa njodzi huru kunharaunda yeUkraine.
Ukraine yakanyatso bhuroka kufambira mberi mukurwisa mari yekubira uye kupokana nemagandanga emari, asi pachine nzvimbo yekuvandudza. Zvirongwa zvepamutemo zveNetherlands neUkraine zvishoma nezvishoma zvinokura pedyo kune mumwe nemumwe, izvo zvinozoita kuti zvive nyore kumapato eDutch neUkraine kuti abatane. Kusvika panguva iyoyo, zvakakosha kuti mapato akadaro azive nezve Dutch neUkraine mitemo yepamutemo uye chokwadi, kuitira kutevedzera kurwisa-mari yekubira uye kurwisa-magandanga matanho emari.