Subject of Evidence of Criminal Proceeds Legalization – Current State and Development
Viktoryová, Jana, Palarec, Ján, Blatnický, Jaroslav
The authors of the article deal with the issues of the subject of evidence of the legalization of proceeds originating from criminal activities, referring to the current development as well as the outlined trends. The introductory part of the article analyses the subject and the range of evidence in general. The generally accepted knowledge is then applied to the cases of proving the legalization of criminal proceeds. Special attention is paid to the circumstances of the principle of evidence security as a definitional feature of a legal state and the institute of burden of proof based on the sufficiency of presenting the circumstances of the subject of evidence, which are important for the decision in the case itself. The closing part of the contribution deals with the legislative level of the issue, especially in relation to the new Act No. 297/2008 Coll. on the protection against the legalization of criminal proceeds and funding terrorism and on the change and amendment of some acts, by which new and more efficient measures against criminal proceeds legalization were adopted with effect from September 1st 2008.
Keywords: burden of proof, evidence security, unusual trade operation, subject and range of evidence, foresight of law, criminal offence, criminal proceeds legalization.