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Abstract(s)
O Branqueamento de Capitais é o «processo pelo qual os autores de atividades económicas encobrem a origem dos bens e rendimentos (vantagens) obtidos ilicitamente, transformando a liquidez proveniente dessas atividades em capitais reutilizáveis legalmente, por dissimulação da origem ou do verdadeiro proprietário dos fundos». Com o Branqueamento de Capitais enquanto objeto de estudo, foi abordada a relevância das entidades de supervisão e fiscalização nacionais para a prevenção do mesmo no contexto nacional atual, no caso, com particular enfoque no Banco de Portugal. Sendo uma realidade a nível global, o Branqueamento de Capitais deve ser abordado na íntegra e, neste sentido, foi efetuada uma abordagem também a entidades internacionais como o GAFI, o Grupo Egmont e a Organização das Nações Unidas. Para um enquadramento mais preciso, foi efetuada uma breve análise ao sistema judicial português, com referência ao papel do Ministério Público e ao Código Penal Português, que criminaliza no Artigo 368.º - A, a prática de Branqueamento de Capitais em Portugal, identificando também os crimes subjacentes, que o precedem.
Das diversas áreas “afetadas” por esta prática foi destacado, para o estudo, o Sistema Bancário, para o qual foi aferido o impacto dos Reguladores, na prevenção do Branqueamento de Capitais, na sua atividade diária, bem como a aplicabilidade na prática das normas e avisos por estes emanados. Considerando a linha de investigação definida e os resultados que desta derivaram, é possível afirmar que existe no setor bancário uma consciência real do que tem de ser feito e monitorizado, para uma prevenção de Branqueamento de Capitais eficaz. É também notória a lacuna existente entre o que “deveria ser” e o que efetivamente é feito junto dos clientes, dos bancos portugueses. Em jeito de nota final, importa referir que em data posterior à finalização e entrega deste trabalho (julho de 2017) foi publicada a Lei n.º 83/2017, em vigor a partir de 18 de agosto que, por sua vez, veio revogar a Lei n.º 25/2008 de 5 de junho, um dos pilares do presente trabalho. Não obstante, a análise comparativa entre as duas Leis mostrou-nos, não terem, por este facto, ficado comprometidos os resultados obtidos, na medida que quer os deveres, quer as entidades financeiras e não financeiras abordadas, continuam previstas na nova legislação, embora com exigências e responsabilidades reforçadas.
Money Laundering is «the process by which economic agents conceal the origin of goods and earnings (advantages) illicitly obtained, transforming the profit from these activities into legally reusable capital by concealing the origin or the true owner of the funds». With Money Laundering as the main issue of this document, it was approach the relevance of national supervision entities, as well as oversight entities for its prevention in the current national context which, in this case, with particular focus on the Bank of Portugal. Being a global matter, Money Laundering should be fully analyzed, and in this regard, an approach has also been taken to international entities such as the FATF, the Egmont Group and the United Nations. For a more precise framework, it was made a brief analysis of the Portuguese law system, with reference to the role of the Prosecution and the Penal Code, which criminalizes in Article 368-A, the practice of Money Laundering in Portugal, also identifying the underlying crimes. Of the several affected areas by this practice, the Banking System was highlighted for this study, which will assess the impact of Regulators in the Money Laundering prevention, in their daily activity, as well as the applicability in practice of their norms and notices. Considering the research line and the results achieved from it, it is possible to claim that there is a real awareness in the banking sector of what must be done and monitored for effective Money Laundering prevention. There is also a clear gap between what “should be” done and what is effectively done, for Portuguese banks costumers. As a final note, it should be noted that on the date after the finalization and delivery of this document (July 2017), Law n. º 83/2017 was published, effective as of August 18, which, in turn, revoked Law n. º 25/2008 of June 5, one of the pillars of this work. Nonetheless, the comparative analysis between the two Laws has shown us that the results obtained have not been compromised insofar as both the duties and the financial and non-financial entities concerned are still provided for in the new legislation, although with strengthened demands and responsibilities.
Money Laundering is «the process by which economic agents conceal the origin of goods and earnings (advantages) illicitly obtained, transforming the profit from these activities into legally reusable capital by concealing the origin or the true owner of the funds». With Money Laundering as the main issue of this document, it was approach the relevance of national supervision entities, as well as oversight entities for its prevention in the current national context which, in this case, with particular focus on the Bank of Portugal. Being a global matter, Money Laundering should be fully analyzed, and in this regard, an approach has also been taken to international entities such as the FATF, the Egmont Group and the United Nations. For a more precise framework, it was made a brief analysis of the Portuguese law system, with reference to the role of the Prosecution and the Penal Code, which criminalizes in Article 368-A, the practice of Money Laundering in Portugal, also identifying the underlying crimes. Of the several affected areas by this practice, the Banking System was highlighted for this study, which will assess the impact of Regulators in the Money Laundering prevention, in their daily activity, as well as the applicability in practice of their norms and notices. Considering the research line and the results achieved from it, it is possible to claim that there is a real awareness in the banking sector of what must be done and monitored for effective Money Laundering prevention. There is also a clear gap between what “should be” done and what is effectively done, for Portuguese banks costumers. As a final note, it should be noted that on the date after the finalization and delivery of this document (July 2017), Law n. º 83/2017 was published, effective as of August 18, which, in turn, revoked Law n. º 25/2008 of June 5, one of the pillars of this work. Nonetheless, the comparative analysis between the two Laws has shown us that the results obtained have not been compromised insofar as both the duties and the financial and non-financial entities concerned are still provided for in the new legislation, although with strengthened demands and responsibilities.
Description
Mestrado em Auditoria
Keywords
Branqueamento de capitais Entidades reguladoras Prevenção Supervisão Sistema bancário português Money laundering Regulatory entities Prevention Supervision Portuguese banking system