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nell'ordinamento italiano un peculiare regime di responsabilità a modello di organizzazione, gestione e controllo idoneo a prevenire due professionisti esterni, dei quali uno con mansioni di Presidente, dotati di IL DECRETO LEGISLATIVO / E LA NORMATIVA Corporate Governance.
Table of contents



Therefore the two phases are complementary. The money laundering prevention system involves several addressees which have to comply with precise rules, proportional to the characteristics of the different categories involved:. The in-depth knowledge of customers is functional to the money laundering suspicions transactions reporting to send to the FIU as soon as possible. The UIF, the Italian FIU - established in - is the authority delegated to receive and analyze information related to possible money laundering and terrorist financing activities.

The Unit performs financial analysis of the reports received on the basis of the information contained in its records and other available sources; it avails of the collaboration of the Supervisory and Control Authorities, the Judicial and Investigative bodies; it can count on the cooperation provided by the worldwide network of Financial Intelligence Unit to identify transnational flows of illicit funds.

The reports received by the FIU rose from 12, in to about 74, estimated for ; this is a very high trend of expansion. A growing group of operators - which are still concentrated in the banking and financial sector - reveals awareness of the importance of controls to prevent money laundering.

In recent years more than 50 per cent of STRs re-transmitted by the Unit has been judged by the investigative bodies as valuable of interest and further investigation of criminal offenses. Le due fasi sono, pertanto, complementari. I risultati delle analisi svolte sono trasmessi ai competenti organi investigativi Nucleo Speciale di Polizia Valutaria della Guardia di Finanza e Direzione Investigativa Antimafia e contribuiscono a orientare le successive eventuali indagini.

Le segnalazioni ricevute dalla UIF sono passate dalle The analysis aims to identify, analyze and assess the threats of money laundering and terrorist financing, identifying those most relevant ant the methods of conducting such criminal activities, the vulnerability of the national system of prevention, investigation and repression of these phenomena, and therefore the sectors most exposed to these risks. The assessment reveals that the risk of illegal activities and money laundering involving the Italian economy is significant but, at the same time, the Italian system for preventing and fighting AML appears adequate.

Money laundering threat involving the Italian economy is considered to be very significant, the highest value of the rating scale used by the analysis model. Corruption, tax evasion, drug trafficking, bankruptcy crimes and usury are some of the most troubling criminal conduct. Crimes are perpetrated mostly by organized crime both Italian and foreign.

With the exception of tax evasion almost all crimes, including corruption, are for very large part and in certain cases exclusively due to organized crime eg.

Il riciclaggio come minaccia all’economia legale

The excessive use of cash and the shadow economy adversely affect very significantly the level of risk in Italy. Cash is considered to be the preferred means of payment for transactions related to the informal and illegal economy as it guarantees non-traceability and anonymity of trade. As a whole, the Italian system for AML preventing and fighting appears adequately responding to the threat that the proceeds of criminal activities can be reinserted into the financial and economic system. Into AML prevention system, banks, financial intermediaries and professionals play a central role; nearly banks, as many financial companies, investment companies, more than 4, notaries, , lawyers, almost , accountants.

AML in Italy

But AML obligations are not applied uniformly by all the addressees. This heterogeneity is also reveled is by the uneven degree of suspicious transactions reported to the Italian Financial Information Unity. Banks and Italian Post Office has a high specific risk, but also appropriate controls and counter measures.

Adequate safeguards are also present for brokerage companies SIM , the management company SGR , compared to a significant operational risk, but not most. The sector is still guarded by the authorities even if it is considered appropriate for further strengthening the application of the controls. This results in a very significant vulnerability. There are very significant vulnerabilities regarding Electronic Money Institutions EMI and Payment Institutions IP essentially due to an EU framework in which, thanks to the freedom to provide services and relocation processes, agents can operate in the Italian territory outside of an appropriate framework of regulation and control.

Investigations have shown how that EMI and IP networks are not able to create adequate barriers against illicit financial flows. The legal professionals generally do not respond satisfactorily to the AML prevention system due to a training not always adequate on these issues. There has been progress made by notaries both in the process of due diligence and the obligations of active cooperation which would allow a more satisfactory capacity to fulfill the anti-money laundering rules.

The interest of the mafia to the gaming industry is not limited to illegal gambling but it also significantly extends to the gaming legal activities.

Given this premise, the various types of game not all currently included in the anti-money scope differ in their specific risk and vulnerability profiles. Among the gambling online forms, the gaming platforms from other EU countries which operate thanks to the free provision of services that involve very significant vulnerabilities because the related cash flows completely escape the monitoring authorities.

Among the physical network gambling forms, VLT machines and fixed odds betting have very significant vulnerabilities - significant specific risk and very significant vulnerability — because you can use them for laundering operations. The economic crisis has led, among other things, to increased diffusion of pawn-shop and cash-for-gold stores a heterogeneous category of operators currently holding the sole obligation to report suspicious transactions. Several investigations will confirm both the high specific risk as the high vulnerability and the opportunity to suggest an intensification of the principals.

Real estate is one of the privileged sectors in the redeployment of illegal revenues of criminal mafia and illegal foreign capital. Although the trades are then intercepted by other categories more mature in the application of safeguards, estate agents have not yet aware of its role of overseeing money laundering in a context of significant risk.

The vulnerability is very significant. In Italy there is a growing diffusion of trust, a situation that creates several problems in terms of transparency. Investigation and analysis of suspicious transactions reveal a frequent use of the trust for illegal purposes, in particular for the commission of tax crimes, money laundering, bankruptcy, market abuse, and to shield the illegal assets of organized crime.

Il 4 dicembre il Comitato di sicurezza finanziaria CSF ha condotto la prima analisi nazionale dei rischi di riciclaggio e finanziamento del terrorismo pdf, K , 37 pp. Gli obblighi non sono applicati da tutti in maniera uniforme. Banche e Poste italiane hanno un rischio specifico elevato, ma anche dei presidi adeguati. I professionisti in generale non rispondono in modo soddisfacente alle esigenze di prevenzione del sistema, per una formazione ancora non sempre adeguata su queste tematiche. In Italia si assiste a una crescente diffusione dei trust, situazione che genera diversi problemi in tema di trasparenza.

VC is not issued nor guaranteed by any jurisdiction, and fulfils the above functions only by agreement within the community of users of the virtual currency. VC is distinct from e-money, which is a digital representation of fiat currency used to electronically transfer value denominated in fiat currency.


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FATF wrote that virtual currencies, particularly Bitcoin, are the wave of the future for payment systems but they provide also a powerful new tool for criminals, terrorist financiers and other sanctions evaders to move and store illicit funds, out of the reach of law enforcement and other authorities. The Opinion is also addressed to national supervisory authorities and advises to discourage financial institutions from buying, holding or selling virtual currencies while no regulatory regime is in place.

The Bitcoin is an electronic currency created in by a computer scientist known by the pseudonym Satoshi Nakamoto.

AML in Italy | ComplianceNet

Bitcoin is based on completely anonymous encrypted transactions. Bitcoin is not managed by any financial institutions and its value depends on the trust of its investors. The UIF reminds financial operators that virtual currencies are not issued by central banks or by public authorities and do not constitute legal tender neither are comparable to electronic money. Virtual currencies are used especially in electronic commerce and for gambling especially online.

Transactions with virtual currencies take place mainly online, between subjects that can operate in different countries, often in countries or territories at risk. These subjects are not easily detectable and anonymity is facilitated for those involved in the network and the real beneficiaries of transactions.

This circumstance can make the virtual instrument attractive for those who intend to engage in criminal conduct and facilitate the activities of prevention and response.

Menu principale

To avoid the infiltration of money laundering and terrorist financing into the legal economic and financial system, the addressees of the Legislative Decree no. Romani, Esercizio dei poteri di vigilanza della Consob e riparto di giurisdizione , in Giur. Pastore, Consob e omessa vigilanza: Lener, La cassazione chiude definitivamente? Guizzi, voce Mercato finanziario , in Enc. Ciraolo, Il Regolamento UE n. Prime riflessioni , in www. Palmieri, Consob o polizza assicurativa senza premio e massimale per gli investitori?

Fratini, Padova, , ss. Tittomanlio, Autonomia e indipendenza delle authorities: Napolitano, Viterbo, , ss. Cassese, Poteri indipendenti , Stati, relazioni ultrastatali , in Foro it. Franchini, Bologna, , ss. III, Milano, , Marchetta, La legislazione italiana sul conflitto di interessi , Milano, cit.

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Della vecchia - P.

Poteri sanzionatori e responsabilità congiunta dei controllori

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In primo grado il Tar Lazio aveva giudicato infondati i ricorsi e respinto le richieste di annullamento degli atti del procedimento per un commento di queste decisioni, B. Il Consiglio di Stato, invece, dopo aver in un primo momento dato spazio, in sede cautelare, alle censure dei ricorrenti, e pur avendo infine ritenuto il procedimento sanzionatorio Consob non conforme ai principi del contraddittorio, ha tuttavia escluso contrasti con la normativa CEDU e con gli artt.

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Amorosino, La regolazione pubblica delle banche , Padova, , ss. Amorosino, La regolazione pubblica delle banche , cit. Troise Mangoni, La pubblicazione della sanzione irrogata da Consob: Nel nostro paese, per quanto qui interessa, atti di questo genere interpretazioni, consigli, risposte a quesiti, ammonimenti, ecc.

Capriglione, Fonti normative , in Manuale di diritto bancario e finanziario , a cura di F. Capriglione, Padova, , 31 ss.