التحريات و جمع الاستدلالات في جريمة غسل الأموال و تمويل الإرهاب في القانون الإماراتي رقم 20 لسنة 2018 م

الملخص EN

Money -laundering is among the crimes that significantly hampers economy and trade, and is a major threat according to UAE National Risk Assessment 2018.

This crime differs from others in being subsequent to other material crimes.

For example: it occurs after narcotics crime.

This study focuses on the procedural aspect of money- laundering crime particularly on the area of evidence - gathering.

Study uses analytical methodology and the scientific approach with a view to drawing both scientific and practical conclusions.

Comparative approach is also used to draw a comparison between Egypt Criminal Procedure Code and the Federal Decree Law No.

(20) of 2018.

Key findings include financial institutions’ commitment to report suspicious transactions to Financial Intelligence Unit.

There should be reasonable grounds for the suspicion: transaction revenues are connected with crime, or that funds or revenues are used to commit a crime, or are utilized or hidden.

Financial Intelligence Unit is the only national center concerned with the receiving, analyzing and directing suspicious transactions reports.

The Unit further ensures operational independence; publishes annual reports and provides comprehensive statistics on its activities.

Financial Intelligence Unit also communicates to law enforcement bodies in UAE reports on suspicious transactions that are reported by financial institutions.

The Unit does that upon analysis and evaluation of reports.

Law enforcement bodies assume investigations; collection of evidence; covert operations and controlled delivery to uncover crimes.

UAE has acceded to Arab and international conventions on anti- money laundering and combatting the financing of terrorism with agreement on the need for extradition of criminals; exchange of information and judicial assistanc