LAWFIRM.ru
http://www.lawfirm.ru/forum/

German Money Laundering Act
http://www.lawfirm.ru/forum/viewtopic.php?f=2&t=562641		 Страница 1 из 1
Автор:  Гость [ 10 окт 2007 12:02 ]
Заголовок сообщения:  German Money Laundering Act
уважаемые посетители форума, скажите, пожалуйста, кто понимается по бенефициаром в § 8 German Money Laundering Act? Или, может кто-нибудь знает ссылку на этот закон на английском :roll: Заранее большое спасибо :)
Автор:  Dirtylawyer [ 10 окт 2007 16:08 ]
Заголовок сообщения: 
German Money Laundering Act 1
The Money Laundering Act in the version of the Act on the Improvement of the
Suppression of Money Laundering and Combating the Financing of Terrorism
(Money Laundering Act) of 8 August 2002 (Federal Law Gazette I of 14 August
2002, p. 3105 ff)
Section 1
Definitions
(1) Credit institutions are enterprises as defined by Section 1 para 1 of the German
Banking Act, with the exception of the enterprises specified in Section 2 para 1
no 4, 7 and 8 of the German Banking Act. The German Financial Supervisory
Authority may, from case to case, determine that the provisions of this Act shall
not be applied to an enterprise for the purposes of this provision owing to the
nature of its business transactions.
(2) Financial services institutions are enterprises for the purposes of Section 1 para
1a of the German Banking Act, with the exception of the enterprises specified in
Section 2 para 6 sentence 1 no 3 and 5 to 12 of the German Banking Act.
Financial enterprises are enterprises for the purpose of Section 1 para 3 of the
German Banking Act. Para 1 sentence 2 shall apply mutatis mutandis.
(3) A branch in Germany of a credit institution, financial services institution or
financial enterprise domiciled abroad is deemed to be a credit institution,
financial services institution or financial enterprise for the purposes of this Act.
(4) Institutions for the purposes of this Act are a credit institution, a financial services
institution, a financial enterprise, and an insurance company that offers accident
insurance policies with premium redemption or life insurance policies. Except for
the cases specified in Section 9 para 3 and Section 14, insurance brokers
placing such policies are also deemed to be insurance companies.
(5) For the purposes of this Act, identification shall be the establishment of a
person's name by means of a valid identity card or passport as well as of the
date of birth, the place of birth, the nationality and the address in so far as they
are contained therein, and the determination of the type, number and issuing
authority of the official identity document. Identification may also be carried out
by means of a qualified electronic signature within the meaning of Section 2 no 3
of the Digital Signature Act.
(6) For the purposes of this Act, a financial transaction shall be any act aimed at or
resulting in a transfer of money or a similar movement of assets.
(7) Electronic cash within the meaning of Section 1 para 14 of the German Banking
Act shall be a means of payment equivalent to cash.
German Money Laundering Act 2
Section 2
General obligation for institutions to identify customers
(1) When a contract establishing a business relationship intended to operate on a
lasting basis is concluded, the institution shall establish the identity of the other
contracting party. A business relationship intended to operate on a lasting basis
shall in particular exist if an account is kept and if other transactions referred to
in Section 154 para 2 sentence 1 of the German Fiscal Code are executed. An
insurance company’s obligation to identify customers, when concluding
contracts, is specified in para 4.
(2) Before accepting cash, securities within the meaning of Section 1 para 1 of the
Securities Deposit Act or precious metals worth Euro 15,000 or more, an
institution shall identify the person presenting himself/herself to the institution.
(3) Para 2 shall also apply where the institution executes several financial
transactions within the meaning of para 2, which together amount to Euro
15,000 or more in so far as there are factual indications that there is a
connection between these transactions.
(4) Paras 1 and 2 shall not apply to the relationship of institutions among one
another. In order to combat money laundering or the funding of terrorist
organisations, the Federal Ministry of the Interior and the Federal Ministry of
Finance may, by ordinance having the force of law not requiring the consent of
the Bundesrat, provide exceptions to sentence 1 in respect of institutions in such
third countries which do not impose requirements on institutions equivalent to
the requirements of this Act.
(5) Para 2 shall not apply if the owner or staff members of an enterprise regularly
pay in or draw cash from the account of this enterprise or if cash is deposited in
the institution's night safe deposit box. If an institution which is subject to the
identification obligation pursuant to para 1 has a night safe deposit box, an
obligation shall be placed on the users to pay in cash only for their own account.
Section 3
General obligation of identification for other enterprises and persons
(1) In performing their vocational activities, the following persons and enterprises
shall also be subject to the general obligation of identification of Section 2 paras
1 and 2, also in conjunction with para 3:
1. Lawyers, legal advisers who are members of a chamber of lawyers, patent
lawyers and notaries if they work towards the planning or execution of the
following transactions for their clients:
a) purchase and sale of real estate or business establishments,
b) administration of money, securities or other assets of their clients,
c) opening or administration of bank, savings or securities accounts,
German Money Laundering Act 3
d) procurement of funds required for the founding, operation or administration of
companies,
e) founding, operation or administration of trust companies, companies or
similar structures, or if they execute financial or real estate transactions on
behalf and for the account of their clients.
2. qualified auditors, certified accountants, tax consultants and agents in tax
matters,
3. real estate brokers, and
4. gambling casinos in respect of customers buying or selling chips worth Euro
1,000 or more; the obligation of identification may also already be fulfilled by
identifying customers when they enter the gambling casino.
Other business persons, in so far as they act in carrying out their trade or
business and are not subject to the obligation of identification pursuant to
Section 2, as well as persons who administer another person's assets against
payment in execution of their administrative duties, and who are not subject to
the obligation of identification pursuant to sentence 1, in conjunction with Section
2 above, before accepting cash worth Euro 15,000 or more shalI first identify the
person intending to pay such amount. This shall also apply to persons accepting
cash on behalf of these enterprises and persons in so far as they act in
performance of their professional duties.
(2) Para 1 sentences 2 and 3 shall not apply to commercial money transportation
companies.
Section 4
Identification of persons taking out a life insurance polilcy
(1) If an insurance company referred to under Section 1 para 4 concludes a life
insurance contract or an accident insurance with contract premium redemption, it
shall first identify the contracting party if the amount of the premiums to be paid
over one year exceeds Euro 1,000, if in the event of a single premium this
premium is higher than Euro 2,500 or if more than Euro 2,500 are paid into a
premium deposit account. This shall also apply where the amount of the
periodical premiums to be paid over one year is increased to Euro 1,000 or
more.
(2) Para 1 shall not apply to insurance policies taken out for voluntary employee
pension schemes on the basis of an employment contract or the vocational
activity of the insured person unless a cash surrender value has to be paid in the
event of premature termination, or if these policies may serve as a security for
loans.
German Money Laundering Act 4
(3) If in the cases referred to in para 1 the contract comes off through an insurance
agent or is administered by an insurance agent, the identification can also be
carried out by the agent. If the contract comes off through an insurance broker or is
administered by an insurance broker, the broker shall be obliged to identify the
contracting party. The insurance broker shall forward the records on the customer’s
identification to the insurance company.
(4) The obligation of identification pursuant to para 1 is deemed to be fulfilled if the
company, when entering into the contract, establishes that the contracting party
has authorised it to collect the agreed premium by debit transfer from an account
the opening of which is subject to the obligation to establish the identity pursuant
to Article 3 para 1 of Directive 91/308/EEC, or from an account specified in an
ordinance having the force of law pursuant to para 5. If the collection of the
premium is not possible from the account specified by the policy holder, the
company shall establish the identity pursuant to para 1. If, in an insurance policy
which is concluded for an employee pension scheme on the basis of an
employment contract or a vocational activity on the part of the insured person, it
is agreed that the premium payment is to be settled through an account of the
contracting party as specified in the contract, the obligation of identification
pursuant to para 1 is deemed to be fulfilled if the company determines that the
premium payment is actually settled through the agreed account.
(5) The Federal Minister of the Interior shall be authorised to specify, by ordinance
having the force of law and in concertation with the Federal Minister of Finance,
other accounts to which para 4 shall be applicable in so far as these accounts,
too, are used for the payment of premiums, provided that the opening of these
accounts is subject to the obligation to establish the identity of the person entitled
to dispose of these accounts.
Section 5
Financial Intelligence Unit
(1) As central agency within the meaning of Section 2 para 1 of the Federal Criminal
Police Office Act, the Federal Criminal Police Office - Financial Intelligence Unit -
shall support the Federal and State (Länder) police forces in the prevention and
prosecution of money laundering and the funding of terrorist organisations. The
Federal Criminal Police Office - Financial Intelligence Unit - shall
1. collect and analyse suspicious transaction reports transmitted pursuant to
Section 11, in particular arrange for the cross-validation of data stored by
other agencies,
2. inform the Federal and Länder prosecution authorities of information
concerning them and on the facts of the crimes ascertained,
3. collect suspicious transaction reports in respect of money laundering in
statistics, in particular containing depersonalized data on the number of
German Money Laundering Act 5
reports, individual predicate offences and on the manner of their processing
by the Finanical Intelligence Unit.
4. publish an annual report, and
5. regularly inform the persons obliged to report, on types and methods of
money laundering.
(2) The Federal Criminal Police Office - Financial Intelligence Unit - shall co-operate
with the financial intelligence units of other states responsible for the prevention
and prosecution of money laundering and the funding of terrorist organisations. It
is the financial intelligence unit within the meaning of Article 2 paragraph 3 of the
Council Decision (2000/642/JHA) of 17 October 2000 concerning arrangements
for cooperation between financial intelligence units of the Member States in
respect of exchanging information (OJ EC L 271, p. 4).
(3) In so far as is necessary for the performance of its duties pursuant to paras 1 and
2 above, the Federal Criminal Police Office - Financial Intelligence Unit - may
collect, process and use personal data in accordance with Sections 7 to 14 and
Sections 27 to 37 of the Federal Criminal Police Act. Section 7 para 2 sentence 3
of the Federal Criminal Police Act shall apply to data collection mutatis mutandis.
The duties as central agency as defined in Section 2 para 2 no 1 of the Federal
Criminal Police Act shall be replaced in Section 7 para 2 of the Federal Criminal
Police Act by the duties as defined in paras 1 and 2. Section 14 para 1 of the
Federal Criminal Police Act shall be applicable with the proviso that transmission
of data to financial intelligence units of other states (para 2 sentence 1) is
admissible. The Federal Criminal Police Office - Financial Intelligence Unit - can
request information from the German Financial Supervisory Authority pursuant to
Section 24 c para 3 sentence 1 no 2 of the German Banking Act as far as is
necessary for the performance of its duties in accordance with paras 1 and 2.
(4) The Federal Criminal Police Office - Financial Intelligence Unit - may use the data
by the financial intelligence unit of another state solely in line with the conditions
imposed by the transmitting financial intelligence unit. It can itself impose
restrictions and conditions on the use of information transmitted to the financial
intelligence unit of another state.
Section 6
Identification in case of suspicion
If an institution or an enterprise or a person establishes facts, as defined in Section 3
para 1, suggesting that the agreed financial transaction serves the purpose of money
laundering pursuant to Section 261 of the German Penal Code (StGB) or the funding
of a terrorist organisation pursuant to Section 129a, also in conjunction with Section
129b of the Penal Code, or would serve this purpose if accomplished, they are
obliged to identify the person in question pursuant to Section 2 para 2, also in
conjunction with para 3, Section 3 para 1 sentence 1 no 4, sentences 2 and 3,
German Money Laundering Act 6
Section 4 paras 1 and 3, even if the amounts in question fall short of the amounts
referred to in these provisions. If there is reason to assume that the business
activities also of other businessmen are increasingly misused for the purpose of
money laundering, the Federal Minister of the Interior, in concertation with the
Federal Minister of Economics, can impose upon them the obligation to observe
sentence 1 by virtue of an ordinance having the force of law .
Section 7
Exemption from identification
An exemption from the obligation of identification pursuant to Section 2 paras 1 and
2, also in conjunction with para 3, Section 3 para 1, Section 4 paras 1 and 3, as well
as Section 6 sentence 1, may be made if the person whose identity has to be
established is personally known to the enterprise, institution or person obliged to
identify him, and if the person has given proof of his/her identity on a former
occasion, or if the person to be identified represents a commercial money
transportation company.
Section 8
Establishment of the economic beneficiary
(1) An enterprise, institution or person which is under the obligation to identify
business partners pursuant to Section 2 para 1, Section 3 para 1, Section 4 paras
1 and 3 and Section 6 sentence 1, shall seek information from the person to be
identified as to whether or not he/she is conducting business for his/her own
account. If the person to be identified declares that he/she is not conducting
business on his/her own account, the enterprise, institution or person under the
obligation to identify the business partner shall establish, on the basis of the
information supplied by him/her, the name and address of the person in question
who is conducting business. If in the framework of an existing business
relationship or the execution of a business transaction within the meaning of
Section 2 para 2, also in conjunction with para 3, an institution has reason to
doubt, given the surrounding circumstances, that the customer is conducting
business on his/her own account, it shall take appropriate measures to establish
the identity of the economic beneficiary. If the person to be identified acts on
behalf of a body with no legal capacity, the name of the body and the name and
address of one of its members shall be established.
(2) Para 1 shall not apply to the relations of institutions among one another. In order
to combat money laundering or the financing of terrorist organisations, the
Federal Ministry of the Interior and the Federal Ministry of Finance may, by
ordinance having the force of law not requiring the consent of the Bundesrat,
provide exceptions to sentence 1 in respect of institutions in such third countries
which do not impose requirements on institutions equivalent to the requirements
of this Act.
German Money Laundering Act 7
Section 9
Obligation of recording and retention
(1) The facts found pursuant to Section 2 paras 1 and 2, also in conjunction with para
3, Section 3 para 1, Section 4 paras 1 and 3, Section 6 sentence 1, and Section 8
para 1 sentences 2 to 4 shall be recorded. The facts ascertained pursuant to
Section 1 para 5 shall be recorded in the form of records of the data referred to
therein or in the form of a copy of the pages of the presented identification
documents containing these data. If an institution/enterprise or person refrains
from identification pursuant to Section 7, the name of the person to be identified
and the fact that he/she is personally known to the enterprise/institution/person
under the obligation to identify him/her or the fact that the person to be identified
represents a commercial money transportation company shall be recorded. If
there is no obligation of identification pursuant to Section 2 para 5 sentence 1,
first or second alternative, the institution shall record the name of the person
paying in, or drawing, money on the paying-in slip or the paying-out slip. The
company shall in advance notify the institution of the name of the person paying
in, or drawing, money on its behalf, together with the announcement that this
person will in the future repeatedly pay money into, or draw money from, the
company's account. The identity of the person paying in, or drawing, money shall
be established when paying in, or drawing, money for the first time.
(2) The records may also be stored on an image recording or other data medium. It
shall be ensured that the data stored
1. are identical with the data established,
2. are available during the retention period and can at any time be made
available for reading within a reasonable period of time.
(3) The records shall be retained for six years. In the case of Section 4 para 1, the
retention period shall begin at the end of the calendar year in which the business
relations with the contracting party were terminated. In all other cases, it shall
begin at the end of the calendar year in which the information was obtained.
Section 10
Reference to and use of records
(1) The records made pursuant to Section 9 para 1 may only be referred to and used
for prosecuting a criminal offence pursuant to Section 261 para 1 sentence 2 nos.
1 to 5 of the Penal Code for the purposes of criminal proceedings.
(2) Where criminal proceedings are instituted on the grounds of a criminal offence
specified in para 1, the Tax Office shall be notified of this fact, together with the
underlying facts, as soon as a financial transaction within the meaning of Section 1
para 6 has been established which could be important for the initiation or execution
of taxation or tax-related criminal proceedings. If the prosecution authority uses
records pursuant to Section 9 para 1 in the criminal proceedings, these records
may also be transmitted to the Tax Office. Notifications and records may be used
for taxation proceedings and for tax-related criminal proceedings.
German Money Laundering Act 8
Section 11
Suspicious transaction reports
(1) An institution, an enterprise or a person in the cases referred to in Section 3 para
1, where it detects facts suggesting that a financial transaction serves the
purpose of money laundering pursuant to Section 261 of the Penal Code, or
would serve this purpose if accomplished, shall report to the competent
prosecution authorities and, by way of copy to the Federal Criminal Police Office
- Financial Intelligence Unit - either orally, by phone, by telex, or by electronic
data communication without delay, even if the amounts in question fall short of
the amounts referred to in Section 6 sentence 1. An institution shall also be
obliged to a report within the meaning of sentence 1, if facts suggest that a
financial transaction serves the purpose of financing a terrorist organisation
pursuant to Section 129a, also in conjunction with Section 129b of the Penal
Code (StGB), or would serve this purpose if accomplished. A requested financial
transaction shall not be executed before the public prosecutor's office informs the
institution, the enterprise or the person within the meaning of Section 3 para 1
sentence 1 nos 3 and 4, sentences 2 and 3 of its consent, or before the second
working day following the transmission of such report has lapsed without this
transaction having been prohibited under the Code of Criminal Procedure (StPO);
a Saturday shall not be considered a working day in this respect. If it is not
possible to postpone the financial transaction, it may be executed; the report
shall be submitted without delay.
(2) A report pursuant to para 1 shall be repeated in writing if it has not already been
transmitted by telex or electronic data transmission.
(3) Notwithstanding para 1 sentence 1, the persons referred to in Section 3 para 1
nos 1 and 2, are not obliged to make a report if the suspicion of money
laundering is based on information by or on the client which they have obtained
in the course of legal advice provided for, or in the course of legal representation
in court, for this client. The obligation to report shall remain in effect if the persons
referred to in sentence 1 know that their client deliberately uses their legal advice
for the purpose of money laundering.
(4) Notwithstanding para 1 sentence 1, the persons referred to in Section 3 para 1
sentence 1 nos 1 and 2 shall transmit the report to the competent federal
professional chamber. Such chamber may comment on the report. It shall
transmit the report, alongside its comments, in accordance with para 1 sentence
1 to the parties referred to therein. For notaries who are not members of a
chamber of notaries, the highest Land authority responsible for the regulation of
their profession shall take the place of the Federal Chamber of Notaries.
(5) An institution, an enterprise or a person within the meaning of Section 3 para 1
shall not inform the party ordering the financial transaction or a party other than a
public authority of the fact that a report pursuant to para 1 or para 2 has been
made and that an investigation has been initiated.
German Money Laundering Act 9
(6) The obligation to report pursuant to paras 1 and 2 does not rule out the voluntary
character of the notification within the meaning of Section 261 para 9 of the Penal
Code.
(7) The contents of a report pursuant to para 1 may be used for the criminal
proceedings specified in Section 10 para 1 and 2 sentence 3, and for criminal
proceedings related to a criminal offence liable to maximum punishment of more
than three years of imprisonment, as well as for taxation proceedings and for the
supervisory tasks of competent authorities pursuant to Section 16 nos 1 to 4.
(8) In order to combat money laundering or the funding of terrorist organisations, the
Federal Ministry of the Interior and the Federal Ministry of Finance can, by
ordinance having the force of law requiring the consent of the Bundesrat, define
individual typified financial transactions deemed to be suspicious within the
meaning of para 1 sentence 1 and which the institutions pursuant to paras 1, 2
and 5 shall report. The ordinance having the force of law is to be limited in time.
(9) In criminal proceedings where a report has been made pursuant to para 1, the
competent public prosecutor’s office shall inform the Federal Criminal Police
Office - Financial Intelligence Unit - of the commencement of public legal action
and the outcome of proceedings in accordance with Section 482 para 2 of the
German Code of Criminal Procedure.
Section 12
Release from responsibility
A person who reports to the prosecution authorities facts suggesting a criminal
offence pursuant to Section 261 of the Penal Code or the funding of a terrorist
organisation pursuant to Section 129a, also in conjunction with Section 129b of the
Penal Code, cannot be held responsible for such report unless the report has been
made in a deliberately or grossly negligently false manner.
Section 13
Suspicious transaction report by the competent authority
The competent authority (Section 16), where it detects facts suggesting a criminal
offence pursuant to Section 261 of the Penal Code or the funding of a terrorist
organisation pursuant to Section 129a, also in conjunction with Section 129b of the
Penal Code, shall report these to the competent prosecution authorities without
delay.
German Money Laundering Act 10
Section 14
Internal safeguards
(1) The following enterprises and persons shall take safeguards against their being
misused for purposes of money laundering:
1. Credit institutions,
2. insurance companies within the meaning of Section 1 para 4,
3. auctioneers,
4. financial services institutions,
5. financial institutions within the meaning of Section 1 para 3 sentence 1, nos
2-5 of the Federal Banking Act,
6. bullion dealers,
7. gambling casinos,
8. enterprises and persons in the cases of Section 3 para 1 sentence 1 nos 2
and 3, and if they regularly conduct business referred to therein, in the cases
of Section 3 para 1 sentence 1 no 1 and sentences 2 and 3.
(2) For the purposes of para 1, safeguards shall mean
1. the designation of a compliance officer (money laundering) directly
subordinate to the management who is to act as contact for the prosecution
authorities and for the Federal Criminal Police Office - Financial Intelligence
Unit – as well as for competent authorities pursuant to Section 16,
2. the development of internal principles, appropriate business and customerrelated
safeguarding systems and controls for the prevention of money
laundering and the funding of terrorist organisations,
3. ensuring that the employees who are authorized to execute cash and noncash
financial transactions are trustworthy, and
4. providing regular information to the employees about the methods of money
laundering and the obligations pursuant to this Act.
(3) If a person within the meaning of para 1 sentence 1 nos 3, 6 or 8 performs
his/her professional duties in an enterprise, the enterprise shall be responsible
to comply with the obligation pursuant to para 1. The enterprises and persons
obliged pursuant to para 1 may have other enterprises or persons take the
safeguards pursuant to para 2 upon prior consent by the competent authorities
pursuant to Section 16. Consent may only be given if the other enterprises or
persons guarantee that the safeguards will be taken in due manner.
(4) The competent authority pursuant to Section 16 may, from case to case, give
instructions that are appropriate and necessary to take the safeguards within the
meaning of Section 14 para 2 no 2. It may determine that the provisions of
German Money Laundering Act 11
paras 1 and 2 do not have to be applied, wholly or partly, to all or some of the
enterprises and persons referred to in para 1 nos 3 to 6 owing to the nature of
their business transactions and the size of their business. For persons and
enterprises referred to in Section 3 para 1 sentence 1 nos 1 and 2, also in
conjunction with para 3 sentence 1 of this provision, these instructions shall be
given by the competent federal professional chamber or the highest competent
Land authority pursuant to Section 11 para 4 sentence 4.
Section 15
Branch offices and enterprises abroad
An enterprise within the meaning of Section 14 para 1 nos 1 to 6 shall take care that
the obligations arising from Sections 2 to 4, 6, 8, 9 and 14 are also fulfilled by its
branch offices abroad; the same shall apply to enterprises abroad dependent from it
which are unified under the same central management (Section 18 of the German
Stock Corporation Act - Aktiengesetz). Where this is not admissible under the
national law of the other state, the competent authority shall be informed within a
period of six months after the entry into force of this Act. If the branch office is set up
or the enterprises are unified under central management after the entry into force of
this Act, the competent authority shall be informed within a period of three months
after the opening or unification under central management.
Section 16
Competent authority
The competent authority for the implementation of this Act shall be
1. for the Development Loan Corporation (Kreditanstalt fur Wiederaufbau): the
Federal Minister of Finance,
2. for the other credit institutions with the exception of Deutsche Bundesbank, and
financial services institutions: the German Financial Supervisory Office,
3. for insurance companies: the competent supervisory authority for the insurance
industry, for insurance brokers: the German Insurance Supervisory Office
4. for the rest: the authority responsible under federal or Land law.
German Money Laundering Act 12
Section 17
Provisions regarding fines
(1) A person who intentionally or recklessly
1.
a) fails to identify a person contrary to Section 2 para 1 sentence 1 or para 2,
also in conjunction with para 3, each also in conjunction with Section 3
para 1 sentence 1,
or
b) fails to identify a person contrary to Section 3 para 1 sentence 2 or Section
4 para 1
2. does not, not correctly or not completely record a finding contrary to Section 9
para 1 sentence 1, 3 and 4 or,
3. fails to retain records contrary to Section 9 para 3 sentence 1,
shall be deemed to have committed an administrative offence.
(2) A person who
1. fails to make inquiries contrary Section 8 para 1 sentence 1 or fails to
establish the name and address contrary to Section 8 para 1 sentences 2
or 4,
2. informs the party ordering the financial transaction or a party other than a
public authority contrary to Section 11 para 5 , or
3. fails to report, or to report in due time, to the competent authority contrary
to Section 15 sentence 2 or 3
shall be deemed to have committed an administrative offence.
(3) In cases pursuant to para 1, the administrative offence may be punished by a
fine of up to Euro 100,000, in cases pursuant to para 2 by a fine of up to Euro
50,000.
(4) The authority designated in Section 16 nos 2 and 3 shall also be the
administrative authority within the meaning of Section 36 para 1 no 1 of the
Act on Administrative Offences (Gesetz über Ordnungswidrigkeiten). For tax
consultants and tax agents, the Tax Office (Finanzamt) shall be the
administrative authority within the meaning of Section 36 para 1 no 1 of the
Act on Administrative Offences. As far as a federal or Land authority is
responsible pursuant to Section 16 no 4, this authority shall also be deemed
to be the administrative authority within the meaning of Section 36 para 1 no
1 of the Act on Administrative Offences; this shall not apply to persons
referred to in Section 3 para 1 sentence 1 no 1.
German Money Laundering Act 13
(5) Where the Tax Office is the administrative authority pursuant to para 4
sentence 2, Section 387 para 2, Section 410 para 1 nos 1, 2, 6 to 11, para 2
and Section 412 of the Fiscal Code shall apply mutatis mutandis.
Автор:  Гость [ 11 окт 2007 08:34 ]
Заголовок сообщения: 
Dirtylawyer, огромное Вам спасибо :P
Автор:  Dirtylawyer [ 11 окт 2007 08:38 ]
Заголовок сообщения: 
Anonymous писал(а):
Dirtylawyer, огромное Вам спасибо :P
Gratitude is a sign of noble souls. :wink:
Страница 1 из 1 Часовой пояс: UTC + 3 часа
Powered by phpBB © 2000, 2002, 2005, 2007 phpBB Group
http://www.phpbb.com/