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Ethiek, maatschappij en wetgeving EMW samenvatting
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Deze samenvatting is te gebruiken voor het vak Ethiek, maatschappij en wetgeving. Dit vak maakt onderdeel uit van de minor Financiële criminaliteit.
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Samenvatting EMWInhoudsopgave
Samenvatting EMW................................................................................................................................1
Wet- en regelgeving mondiaal................................................................................................................7
Ondermijnende criminaliteit..............................................................................................................7
Wet- en regelgeving mondiaal............................................................................................................7
FATF (Financial Action Task Force)......................................................................................................7
Doelstellingen.................................................................................................................................7
Designated Non-Financial Businesses and Professions...................................................................8
Waarschuwingslijsten.....................................................................................................................8
Aanbevelingen................................................................................................................................8
Buitenlandse wetgeving met extraterritoriale werking......................................................................8
Anti-witwasrichtlijnen (Europa)..........................................................................................................9
Europa............................................................................................................................................9
Anti-witwasrichtlijnen.....................................................................................................................9
4e anti-witwasrichtlijn...................................................................................................................10
5e anti-witwasrichtlijn...................................................................................................................11
6e anti-witwasrichtlijn...................................................................................................................11
Inleiding ethiek en traditionele benaderingen.....................................................................................11
Verschil ethiek en moraal.............................................................................................................11
2 vragen staan centraal bij ethiek.................................................................................................12
Ethiek in de economie......................................................................................................................12
Traditionele benaderingen ethiek....................................................................................................13
Wetgeving Nederland...........................................................................................................................13
Strafbaarstelling witwassen..............................................................................................................13
Ontnemingsmaatregelen..............................................................................................................14
Strafbaarstelling terrorismefinanciering...........................................................................................14
Strafbaarstelling corruptie................................................................................................................14
Strafbaarstelling fraude....................................................................................................................14
Wet Financieel Toezicht....................................................................................................................15
Wet Economische Delicten...............................................................................................................15
Wet Toezicht Trustkantoren (WTT)..................................................................................................16
Sanctiewet........................................................................................................................................16
Wet ter voorkoming van witwassen en financiering van terrorisme (Wwft)....................................16
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, Bepalingen....................................................................................................................................16
Moresprudentie en integriteit..............................................................................................................17
Van verticale ethiek naar horizontale ethiek....................................................................................17
Moresprudentie................................................................................................................................18
Zorgethiek........................................................................................................................................18
Integriteit (in enge en ruime zin)......................................................................................................18
In enge zin....................................................................................................................................18
In ruime zin...................................................................................................................................18
Model van Kaptein........................................................................................................................19
Integriteitsbevordering organisatie..................................................................................................19
Cliëntonderzoek...................................................................................................................................20
Integriteitstoezicht op banken..........................................................................................................20
Relationele integriteitsverplichtingen van bank...............................................................................20
Cliëntonderzoek............................................................................................................................20
Meldingsplichten..........................................................................................................................20
Cliëntenonderzoek...........................................................................................................................21
Identificatie en verificatie.................................................................................................................21
Identiteitsdocumenten.................................................................................................................21
Identificatie vormen.........................................................................................................................23
Standaardidentificatie..................................................................................................................23
Uitbesteding identificatie.............................................................................................................23
Introductie....................................................................................................................................23
Vormen cliëntonderzoek..................................................................................................................23
Vereenvoudigd.............................................................................................................................23
Verscherpt....................................................................................................................................23
Risicofactoren...................................................................................................................................24
Uiteindelijk belanghebbenden..........................................................................................................25
Politiek prominent persoon (PEP).....................................................................................................25
Registratie- en bewaarplicht.............................................................................................................26
Moreel gedrag in de praktijk............................................................................................................26
1. We houden onszelf voor de gek...............................................................................................26
2. Beperkingen van externe prikkels.............................................................................................26
3. Effect van regels en andere beheersmaatregelen....................................................................26
4. Follow the crowd......................................................................................................................27
5. Fraudedriehoek – of hoe nette mensen tot frauderen komen.................................................27
6. Donkere kant van gehoorzaamheid..........................................................................................28
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, Moreel redeneren............................................................................................................................28
Morele beeldvorming...................................................................................................................28
Morele oordeelsvorming..............................................................................................................29
Morele besluitvorming.................................................................................................................30
Advocaten............................................................................................................................................30
Reikwijdte advocaten.......................................................................................................................30
Randvoorwaarden advocatenkantoren............................................................................................30
Cliëntenonderzoek...........................................................................................................................31
Meldplicht en FIU.............................................................................................................................31
Ongebruikelijke transactie (a.d.h.v. indicatoren)..........................................................................31
Cliëntenonderzoek leidt niet tot beoogd resultaat.......................................................................32
Onverwijld melden ongebruikelijke transactie.............................................................................32
Informatieverzoek FIU-Nederland................................................................................................32
Relatie WWFT en registratie tableau................................................................................................32
Belastingadviseurs................................................................................................................................33
Belangrijkste verplichtingen en wijzigingen door 4 e anti-witwasrichtlijn..........................................33
Risicobeleid.......................................................................................................................................33
Belastingadviseur reikwijdte WWFT.................................................................................................33
Samenwerking andere beroepsgroepen...........................................................................................33
Formele kader..................................................................................................................................34
Richtsnoeren NOG/RB/NBA..........................................................................................................34
Leidraad BFT accountants, belastingadviseurs, administratiekantoren........................................34
Uitzondering bepaling rechtspositie en rechtsbijstand................................................................34
Afgeleid verschoningsrecht..........................................................................................................34
Identificatie, verificatie en monitoring.............................................................................................34
Risicobeleid...................................................................................................................................34
Zelfstandig belastingadviseur tot Big 4-kantoor...........................................................................34
Overheidslichamen, geregistreerde instellingen..........................................................................35
Raadplegen UBO-register.............................................................................................................35
Monitoring....................................................................................................................................35
Administratie................................................................................................................................35
Melding............................................................................................................................................35
Melding en inkeer.........................................................................................................................35
Belastingfraude.............................................................................................................................36
Notarissen............................................................................................................................................36
Reikwijdte.........................................................................................................................................36
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, Wettelijk kader.................................................................................................................................36
Cliënt................................................................................................................................................37
Tussenpersonen............................................................................................................................37
Onderscheid partijnotaris en onafhankelijk notaris......................................................................38
Derdenrekening................................................................................................................................38
Geheimhoudingsplicht en doorbreking door WWFT........................................................................38
Ministerieplicht en dienstweigering in kader van WWFT.................................................................39
Accountants..........................................................................................................................................39
Formele kader..................................................................................................................................39
Meldingsplicht witwassen accountants........................................................................................39
WWFT-leidraad voor accountants................................................................................................39
NBA-handreiking 1124 inzake richtsnoeren WWFT......................................................................39
Typologieën..................................................................................................................................40
Fraudemeldingsplicht ex art 26 Wet toezicht accountantsorganisaties.......................................40
Verplichtingen o.g.v. NV COS 240/250.........................................................................................40
Verordening gedrags- en beroepsregels voor accountants (VGBA)..............................................40
NBA-Handreiking 1137 inzake corruptie.......................................................................................40
Schurende meldingsplichten............................................................................................................40
2 meldingsplichten.......................................................................................................................40
Aangrijpingspunt van meldingsplichten........................................................................................40
Materialiteit..................................................................................................................................41
Reikwijdte.....................................................................................................................................41
Melding al dan niet bespreken met cliënt....................................................................................41
Toezicht........................................................................................................................................41
Selectie belangrijke thema’s.............................................................................................................41
Ingewikkelde structuren en offshore constructies........................................................................41
Identificatie...................................................................................................................................41
Internationale kantoren en extraterritoriale werking...................................................................41
Lessen en red flags uit rechtspraak...................................................................................................41
Al melden bij vermoeden fiscale fraude.......................................................................................41
Samenhang met crimineel handelen niet zelf beoordelen...........................................................41
Ongebruikelijkheid beoordelen volgens algemene maatstaven...................................................42
Veel omzet zonder facturen melden............................................................................................42
Melden als cliënt fraude bekent...................................................................................................42
Tijdig melden................................................................................................................................42
Geen verband met witwassen......................................................................................................42
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