1、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） Council Directive on Prevention of the Use of the Financial System for the Purpose of Money Laundering 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
2、尔通过了欧盟的第二个反洗钱指令，即关于修订理事会的指令 （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（General Agreement on Trade in Service）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、
3、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。Article 1For the purpose of this Directive:(A) Credit institution means a credit institution, as defined in Article 1(1) first subparagraph of Directive 2000/12/EC(9) and includes branches within the meaning of Article 1(3) of that Directive1 and located in the Comm
4、unity2, of credit institutions having their head offices inside or outside the Community;(B) Financial institution means:1. an undertaking3 other than a credit institution whose principal activity is to carry out one or more of the operations included in numbers 2 to 12 and number 14 of the list set
5、 out in Annex I to Directive 2000/12/EC; these include the activities of currency exchange offices (bureaux de change)4 and of money transmission/remittance offices5;2. an insurance company duly authorised in accordance with Directive 79/267/EEC(10), insofar6 as it carries out activities covered by
6、that Directive;3. an investment firm as defined in Article 1(2) of Directive 93/22/EEC(11);4. a collective investment undertaking7 marketing its units8 or shares.This definition of financial institution includes branches located in the Community of financial institutions, whose head offices are insi
7、de or outside the Community,(C) Money laundering means the following conduct when committed intentionally:- the conversion or transfer of property, knowing that such property is derived from criminal activity or from an act of participation in such activity, for the purpose of concealing or disguisi
8、ng the illicit origin of the property or of assisting any person who is involved in the commission of such activity to evade the legal consequences of his action;- the concealment or disguise of the true nature, source, location, disposition, movement, rights with respect to, or ownership of propert
9、y, knowing that such property is derived from criminal activity or from an act of participation in such activity;- the acquisition, possession or use of property, knowing, at the time of receipt, that such property was derived from criminal activity or from an act of participation in such activity;-
10、 participation in, association to commit, attempts to commit and aiding, abetting, facilitating and counselling the commission of any of the actions mentioned in the foregoing indents.Knowledge, intent or purpose required as an element of the abovementioned activities may be inferred from objective
11、factual circumstances.Money laundering shall be regarded as such even where the activities which generated the property to be laundered were carried out in the territory of another Member State or in that of a third country.(D) Property means assets of every kind, whether corporeal or incorporeal, m
12、ovable or immovable, tangible or intangible, and legal documents or instruments evidencing title to or interests in such assets.(E) Criminal activity means any kind of criminal involvement in the commission of a serious crime.Serious crimes are, at least:- any of the offences defined in Article 3(1)
13、(a) of the Vienna Convention9;- the activities of criminal organisations as defined in Article 1 of Joint Action 98/733/JHA(12);- fraud, at least serious, as defined in Article 1(1) and Article 2 of the Convention on the protection of the European Communities financial interests(13);- corruption;- a
14、n offence which may generate substantial proceeds and which is punishable by a severe sentence of imprisonment in accordance with the penal law10 of the Member State.Member States shall before 15 December 2004 amend the definition provided for in this indent in order to bring this definition into li
15、ne with the definition of serious crime of Joint Action 98/699/JHA. The Council invites the Commission to present before 15 December 2004 a proposal for a Directive amending in that respect this Directive.Member States may designate11 any other offence as a criminal activity for the purposes of this
16、 Directive.(F) Competent authorities means the national authorities empowered by law or regulation to supervise the activity of any of the institutions or persons subject to this Directive.Article 2(A) Member States shall ensure that the obligations laid down in this Directive are imposed on the fol
17、lowing institutions:1. credit institutions as defined in point A of Article 1;2. financial institutions as defined in point B of Article 1;and on the following legal or natural persons acting in the exercise of their professional activities:3. auditors, external accountants and tax advisors;4. real
18、estate agents;5. notaries12 and other independent legal professionals, when they participate, whether:(a) by assisting in the planning or execution of transactions for their client concerning the(i) buying and selling of real property or business entities;(ii) managing of client money, securities or
19、 other assets;(iii) opening or management of bank, savings or securities accounts;(iv) organisation of contributions necessary for the creation, operation or management of companies;(v) creation, operation or management of trusts, companies or similar structures;(b) or by acting on behalf of and for
20、 their client in any financial or real estate transaction;6. dealers in high-value goods, such as precious stones or metals, or works of art, auctioneers, whenever payment is made in cash, and in an amount of EUR 15000 or more;7. casinos.(B) Member States shall ensure that money laundering as define
21、d in this Directive is prohibited.Article 31. Member States shall ensure that the institutions and persons subject to this Directive require identification of their customers by means of supporting evidence when entering into business relations, particularly, in the case of the institutions, when op
22、ening an account or savings accounts, or when offering safe custody facilities.2. The identification requirement shall also apply for any transaction with customers other than those referred to in paragraph 1, involving a sum amounting to EUR 15000 or more, whether the transaction is carried out in
23、a single operation or in several operations which seem to be linked. Where the sum is not known at the time when the transaction is undertaken, the institution or person concerned shall proceed with identification as soon as it or he is apprised13 of the sum and establishes that the threshold has be
24、en reached.3. By way of derogation14 from the preceding paragraphs, the identification requirements with regard to insurance policies written by insurance undertakings within the meaning of Council Directive 92/96/EEC of 10 November 1992 on the coordination of laws, regulations and administrative pr
25、ovisions relating to direct life assurance (third life assurance Directive)(14), where they perform activities which fall within the scope of that Directive shall not be required where the periodic premium15 amount or amounts to be paid in any given year does or do not exceed EUR 1000 or where a sin
26、gle premium is paid amounting to EUR 2500 or less. 16If the periodic premium amount or amounts to be paid in any given year is or are increased so as to exceed the EUR 1000 threshold, identification shall be required.4. Member States may provide that the identification requirement is not compulsory
27、for insurance policies in respect of pension schemes taken out17 by virtue of18 a contract of employment or the insureds occupation19, provided that such policies contain no surrender clause and may not be used as collateral for a loan.5. By way of derogation from the preceding paragraphs, all casin
28、o customers shall be identified if they purchase or sell gambling chips with a value of EUR 1000 or more.6. Casinos subject to State supervision shall be deemed20 in any event to have complied with the identification requirement laid down in this Directive if they register and identify their custome
29、rs immediately on entry, regardless of the number of gambling chips purchased.7. In the event of doubt as to whether the customers referred to in the above paragraphs are acting on their own behalf, or where it is certain that they are not acting on their own behalf, the institutions and persons sub
30、ject to this Directive shall take reasonable measures to obtain information as to the real identity of the persons on whose behalf those customers are acting.8. The institutions and persons subject to this Directive shall carry out such identification, even where the amount of the transaction is low
31、er than the threshold laid down, wherever there is suspicion of money laundering.9. The institutions and persons subject to this Directive shall not be subject to the identification requirements provided for in this Article where the customer is a credit or financial institution covered by this Dire
32、ctive or a credit or financial institution situated in a third country which imposes, in the opinion of the relevant Member States, equivalent requirements to those laid down by this Directive.10. Member States may provide that the identification requirements regarding transactions referred to in pa
33、ragraphs 3 and 4 are fulfilled when it is established that the payment for the transaction is to be debited21 from an account opened in the customers name with a credit institution subject to this Directive according to the requirements of paragraph 1.2211. Member States shall, in any case, ensure t
34、hat the institutions and persons subject to this Directive take specific and adequate measures necessary to compensate for the greater risk of money laundering which arises when establishing business relations or entering into a transaction with a customer who has not been physically present for ide
35、ntification purposes (non-face to face operations). Such measures shall ensure that the customers identity is established, for example, by requiring additional documentary evidence, or supplementary measures to verify or certify the documents supplied, or confirmatory certification by an institution
36、 subject to this Directive, or by requiring that the first payment of the operations is carried out through an account opened in the customers name with a credit institution subject to this Directive. The internal control procedures laid down in Article 11(1) shall take specific account of these mea
37、sures.Article 4Member States shall ensure that the institutions and persons subject to this Directive keep the following for use as evidence in any investigation into money laundering:- in the case of identification, a copy or the references23 of the evidence required, for a period of at least five
38、years after the relationship with their customer has ended,- in the case of transactions, the supporting evidence and records, consisting of the original documents or copies admissible24 in court proceedings under the applicable national legislation for a period of at least five years following exec
39、ution of the transactions.Article 5Member States shall ensure that the institutions and persons subject to this Directive examine with special attention any transaction which they regard as particularly likely, by its nature, to be related to money laundering.Article 61. Member States shall ensure t
40、hat the institutions and persons subject to this Directive and their directors and employees cooperate fully with the authorities responsible for combating money laundering:(a) by informing those authorities, on their own initiative25, of any fact which might be an indication of money laundering;(a)
41、 by furnishing those authorities, at their request, with all necessary information, in accordance with the procedures established by the applicable legislation.2. The information referred to in paragraph 1 shall be forwarded to the authorities responsible for combating money laundering of the Member
42、 State in whose territory the institution or person forwarding the information is situated. The person or persons designated by the institutions and persons in accordance with the procedures provided for in Article 11(1)(a) shall normally forward the information.3. In the case of the notaries and independent legal professionals referred to in Article 2a(5), Member States may designate an appropriate self-regulatory body of the profession concerned as
