Volltext: Tax crime as predicate offence to money laundering

2. International legal framework and national implementation 
In this thesis, the terms "tax fraud" and “tax evasion" are used to designate criminal behaviour (or at 
least administratively sanctioned behaviour), while “tax avoidance" is the term used to designate legal 
behaviour aiming at reducing taxes due. The term tax fraud is used when referring to the category of 
tax crime with the heavier sanctions, and the term tax evasion is used when referring to the lesser 
strictly sanctioned tax crime. 
2.1 International legal framework 
When looking at the topic of AML/CFT, the global standard is set by the FATF recommendations. 
Additionally, there are a number of international conventions having secondary effects on AML/CFT, 
like the United Nations Convention against Transnational Organised Crime of November 15, 2000 
(CTOC, not signed by the EU) or the Council of Europe's Convention on Laundering, Search, Seizure 
and Confiscation of the Proceeds from Crime and on the Financing of Terrorism of May 1, 2005 
(signed but not ratified by the EU). 
In the EU, the FATF recommendations are implemented through a directive, while the international 
conventions are implemented nationally by those member states of the EU who have signed and rati- 
fied the international conventions. EU directives are not applicable directly as national law, but have 
to be implemented through national statutory acts. 
This thesis concentrates on the FATF recommendations, the EU directive and the national legislations. 
The FATF recommendations are used by judges worldwide when they have to interpret their national 
AML/CFT-legislation, while the EU directive is the major reference when judges in the European 
Economic Area (EEA) have to interpret their national AML/CFT Act.


Sehr geehrte Benutzerin, sehr geehrter Benutzer,

aufgrund der aktuellen Entwicklungen in der Webtechnologie, die im Goobi viewer verwendet wird, unterstützt die Software den von Ihnen verwendeten Browser nicht mehr.

Bitte benutzen Sie einen der folgenden Browser, um diese Seite korrekt darstellen zu können.

Vielen Dank für Ihr Verständnis.