欧洲议会和欧盟理事会《关于修订理事会（关于防止利用金融系统洗

欧洲议会和欧盟理事会《关于修订理事会（关于防止利用金融系统洗钱的指令）的指令》（2001）CouncilDirectiveonPreventionoftheUseoftheFinancialSystemforthePurposeofMoneyLaundering背景：1991年6月10日，欧洲共同体理事会在卢森堡通过了欧盟的第一个反洗钱指令，即《关于防止利用金融系统洗钱的指令》（91/308/EEC）。该指令的颁布考虑到建立欧洲经济共同体的条约，以及反洗钱行动与金融系统的密切相关性和其国际协作的本质。2001年12月，欧洲议会和欧盟理事会在布鲁塞尔通过了欧盟的第二个反洗钱指令，即《关于修订理事会关于防止利用金融系统洗钱的指令的指令》（2001/97/EC）。2001/97/EC号指令考虑到建立欧盟的条约、服务贸易总协议（GeneralAgreementonTradeinService）的原则以及国际洗钱的新趋势，通过修订“信用机构”和“金融机构”的界定等来最大范围地覆盖金融业，对上游犯罪做出了进一步的核定，将履行必要义务的对象进行了扩展，对公证人等专业人员的相关行为和成员国应负义务做出了一定规定。其中91/308/EEC号指令的第1、3、6、7、9、11条由2001/97/EC中的新条款代替，第2、8、10条分别添加了新内容，而第4、5、8、10、12条中的部分术语做了替代。本文以修订后的指令为准。Article1ForthepurposeofthisDirective:(A)Creditinstitutionmeansacreditinstitution,asdefinedinArticle1(1)firstsubparagraphofDirective2000/12/EC(9)andincludesbrancheswithinthemeaningofArticle1(3)ofthatDirective[1]andlocatedintheCommunity[2],ofcreditinstitutionshavingtheirheadofficesinsideoroutsidetheCommunity;(B)'Financialinstitution'means:1.anundertaking[3]otherthanacreditinstitutionwhoseprincipalactivityistocarryoutoneormoreoftheoperationsincludedinnumbers2to12andnumber14ofthelistsetoutinAnnexItoDirective2000/12/EC;theseincludetheactivitiesofcurrencyexchangeoffices(bureauxdechange)[4]andofmoneytransmission/remittanceoffices[5];2.aninsurancecompanydulyauthorisedinaccordancewithDirective79/267/EEC(10),insofar[6]asitcarriesoutactivitiescoveredbythatDirective;3.aninvestmentfirmasdefinedinArticle1(2)ofDirective93/22/EEC(11);4.acollectiveinvestmentundertaking[7]marketingitsunits[8]orshares.ThisdefinitionoffinancialinstitutionincludesbrancheslocatedintheCommunityoffinancialinstitutions,whoseheadofficesareinsideoroutsidetheCommunity,(C)'Moneylaundering'meansthefollowingconductwhencommittedintentionally:-theconversionortransferofproperty,knowingthatsuchpropertyisderivedfromcriminalactivityorfromanactofparticipationinsuchactivity,forthepurposeofconcealingordisguisingtheillicitoriginofthepropertyorofassistinganypersonwhoisinvolvedinthecommissionofsuchactivitytoevadethelegalconsequencesofhisaction;-theconcealmentordisguiseofthetruenature,source,location,disposition,movement,rightswithrespectto,orownershipofproperty,knowingthatsuchpropertyisderivedfromcriminalactivityorfromanactofparticipationinsuchactivity;-theacquisition,possessionoruseofproperty,knowing,atthetimeofreceipt,thatsuchpropertywasderivedfromcriminalactivityorfromanactofparticipationinsuchactivity;-participationin,associationtocommit,attemptstocommitandaiding,abetting,facilitatingandcounsellingthecommissionofanyoftheactionsmentionedintheforegoingindents.Knowledge,intentorpurposerequiredasanelementoftheabovementionedactivitiesmaybeinferredfromobjectivefactualcircumstances.MoneylaunderingshallberegardedassuchevenwheretheactivitieswhichgeneratedthepropertytobelaunderedwerecarriedoutintheterritoryofanotherMemberStateorinthatofathirdcountry.(D)'Property'meansassetsofeverykind,whethercorporealorincorporeal,movableorimmovable,tangibleorintangible,andlegaldocumentsorinstrumentsevidencingtitletoorinterestsinsuchassets.(E)'Criminalactivity'meansanykindofcriminalinvolvementinthecommissionofaseriouscrime.Seriouscrimesare,atleast:-anyoftheoffencesdefinedinArticle3(1)(a)oftheViennaConvention[9];-theactivitiesofcriminalorganisationsasdefinedinArticle1ofJointAction98/733/JHA(12);-fraud,atleastserious,asdefinedinArticle1(1)andArticle2oftheConventionontheprotectionoftheEuropeanCommunities'financialinterests(13);-corruption;-anoffencewhichmaygeneratesubstantialproceedsandwhichispunishablebyaseveresentenceofimprisonmentinaccordancewiththepenallaw[10]oftheMemberState.MemberStatesshallbefore15December2004amendthedefinitionprovidedforinthisindentinordertobringthisdefinitionintolinewiththedefinitionofseriouscrimeofJointAction98/699/JHA.TheCouncilinvitestheCommissiontopresentbefore15December2004aproposalforaDirectiveamendinginthatrespectthisDirective.MemberStatesmaydesignate[11]anyotheroffenceasacriminalactivityforthepurposesofthisDirective.(F)'Competentauthorities'meansthenationalauthoritiesempoweredbylaworregulationtosupervisetheactivityofanyoftheinstitutionsorpersonssubjecttothisDirective.Article2(A)MemberStatesshallensurethattheobligationslaiddowninthisDirectiveareimposedonthefollowinginstitutions:1.creditinstitutionsasdefinedinpointAofArticle1;2.financialinstitutionsasdefinedinpointBofArticle1;andonthefollowinglegalornaturalpersonsactingintheexerciseoftheirprofessionalactivities:3.auditors,externalaccountantsandtaxadvisors;4.realestateagents;5.notaries[12]andotherindependentlegalprofessionals,whentheyparticipate,whether:(a)byassistingintheplanningorexecutionoftransactionsfortheirclientconcerningthe(i)buyingandsellingofrealpropertyorbusinessentities;(ii)managingofclientmoney,securitiesorotherassets;(iii)openingormanagementofbank,savingsorsecuritiesaccounts;(iv)organisationofcontributionsnecessaryforthecreation,operationormanagementofcompanies;(v)creation,operationormanagementoftrusts,companiesorsimilarstructures;(b)orbyactingonbehalfofandfortheirclientinanyfinancialorrealestatetr