Izindlela zokusebenzisa imali ngokungemthetho kanye nezindlela zokuxhasa abashokobezi e-The Netherlands nase-Ukraine
Isingeniso
Emphakathini wethu oshesha ngokwedijithali, ubungozi maqondana nokuxhashazwa kwemali nokuxhaswa ngezimali kwamaphekula kuya ngokuya kukhula. Ezinhlanganweni kubalulekile ukuba wazi ngalezi zingozi. Izinhlangano kufanele zichaze kakhulu ukuhambisana. ENetherlands, lokhu kusebenza ikakhulukazi ezikhungweni ezingaphansi kwezibopho ezivela kuMthetho WaseDashi wokuvikela ukusetshenziswa kwezimali kanye nokuxhaswa ngezimali kwamaphekula (Wwft). Lezi zibopho zifakwa ukuze kutholwe futhi kuliwe nokuthathwa kwemali kanye nokuxhaswa ngezimali kwamaphekula. Ngeminye imininingwane mayelana nezibopho ezitholakala kulo mthetho, sibhekisa kumbhalo wethu wangaphambilini 'Ukuhambisana emkhakheni wezomthetho waseDashi'. Lapho izikhungo zezezimali zingahambisani nalezi zibopho, lokhu kungaba nemiphumela emibi. Ubufakazi balokhu bukhonjiswa ekwahlulelweni kwakamuva kweKhomishini YaseDashi Yokunxenxa Amabhizinisi nezimboni (17 Januwari 2018, ECLI: NL: CBB: 2018: 6).
Ukwahlulelwa kweKhomishini YaseDashi Yokunxenxa Amabhizinisi nezimboni
Leli cala limayelana nenkampani yetrasti enikezela ngezinsizakalo zokuthembela kubantu bemvelo nasezinhlanganweni zomthetho. Inkampani ethembayo imnikeze izinsizakalo kumuntu wemvelo onempahla ethengiswayo e-Ukraine (umuntu A). Indawo ethengiswayo ibiza ama- USD 10,000,000. Umuntu A Izitifiketi ezikhishwe zephothifoliyo yomhlaba ethengiswayo enhlanganweni esemthethweni (inhlangano B). Amasheya we-B B aphethwe ngumnikazi wamasheya ophakanyiselwe ubuzwe base-Ukraine (umuntu u-C). Ngakho-ke, umuntu u-C wayengumnikazi wokugcina wokuhlomula kwezezakhiwo. Ngomzuzu othile, umuntu u-C udlulisele izabelo zakhe komunye umuntu (umuntu u-D). Umuntu ongu-C akatholanga lutho ngokubuyiselwa kwalawa masheya, adluliselwa kumuntu u-D mahhala. Umuntu A wazise inkampani ethembekile ngokudluliselwa kwamasheya kanye nenkampani ethembisayo D oqokiwe njengomnikazi omusha wokuhlomula womhlaba. Ezinyangeni ezimbalwa kamuva, inkampani ethembisayo yazisa uphiko Lwezokuphenya Ngezezimali lwaseDutch ngokuthengiselana okuningi, kufaka phakathi ukudluliswa kwamasheya ashiwo ngaphambili. Yilapho kwavela khona izinkinga. Ngemuva kokutshelwa ngokudluliswa kwamasheya kusuka kumuntu C kuye kumuntu D, i-National National Bank inikeze inhlawulo ye-EUR 40,000 enkampanini ethembekile. Isizathu salokhu kube ukwehluleka ukuhambisana ne-Wwft. Ngokusho kwe-National National Bank, inkampani ethembisayo kufanele ngabe yayisola ukuthi ukudluliswa kwamasheya kungahlobene nokuphathwa kwemali noma imali yamaphekula, ngoba amasheya adluliswa mahhala ngenkathi iphothifoliyo yendawo ingabiza imali eningi. Ngakho-ke, inkampani ethembekile kufanele ngabe ibike lokhu kuthengiselana kungakapheli izinsuku eziyishumi nane, okuvela kwi-Wwft. Leli cala livame ukujeziswa ngenhlawulo ye-EUR 500,000. Kodwa-ke, iDenmark National Bank ilinganise le nhlawulo ibe yimali eyi-EUR 40,000 ngenxa yobukhulu becala nerekhodi lenkampani ethembekile.
Inkampani ethembisayo yathatha leli cala enkantolo ngoba ikholelwa ukuthi inhlawulo ibekwa ngokungemthetho. Inkampani ethembisayo ithi ukuthengiselana kwakungeyona into eyenziwayo njengoba kuchaziwe ku-Wwft, ngoba lokho kuthengiselana bekungasho ukuthengiselana egameni lomuntu A. Kodwa, iKhomishini icabanga ngenye indlela. Ukwakhiwa phakathi komuntu u-A, uhlaka B nomuntu ongu-C kwakhiwe ukuze kugwenywe ukuqoqwa kwentela okungenzeka kuhulumeni wase-Ukraine. Umuntu A wadlala indima enkulu kulokhu kwakhiwa. Ngaphezu kwalokho, umnikazi wokugcina wezezakhiwo oguqukile ngokudlulisela amasheya kusuka kumuntu C uye kumuntu D. Lokhu futhi kufaka phakathi ushintsho esikhundleni somuntu u-A, njengoba umuntu A engasenalo ilungelo lokugcina indawo yomuntu siqu ka-C kodwa eyomuntu u-D. Umuntu Umuntu wayebandakanyekile ekuthengiselweni ngakho-ke umsebenzi wawenzelwe umuntu A. Njengoba umuntu A eyikhasimende lenkampani ye-trust, inkampani ethembekile kufanele ngabe ibike lokho okwenziwe. Ngaphezu kwalokho, iKhomishini ithe ukuhanjiswa kwamasheya kungukuhweba okungajwayelekile. Lokhu kulele eqinisweni lokuthi amasheya adluliswa mahhala, kanti inani lendawo ethengiswayo limelele ama-USD 10,000,000. Futhi, ukubaluleka kwempahla yangempela bekuphawuleka ngokuhlangana nezinye izimpahla zomuntu C. Ekugcineni, omunye wabaqondisi behhovisi lezethembiso waveza ukuthi ukuthengiselana 'kwakuyinto engajwayelekile impela', evuma ukungaqondakali kokuthengiselana. Ukuthengiselana ngakho-ke kuvela izinsolo zokuphangwa kwemali noma imali yamaphekula futhi kufanele ngabe kwabikwa ngaphandle kokulibala. Inhlawulo ngakho-ke yabekwa ngokusemthethweni.
Isinqumo sonke siyatholakala ngalesi sixhumanisi.
Izimali ezisebenzisa imali ngokungemthetho kanye nezindlela zokulwa nobuphekula ezenziwa e-Ukraine
Icala elishiwo ngenhla libonisa ukuthi inkampani yaseDutch trust ingahlawuliswa ngokuthengiswa okwenzeka e-Ukraine. Ngakho-ke umthetho waseDashi ungasebenza nasezinhlanganweni ezisebenza kwamanye amazwe, inqobo nje uma kukhona ukuxhumana neNetherlands. INetherlands isebenzise ezinye izindlela ezithile ukuthola nokulwa nokuqothuka kwemali kanye nokuxhaswa ngezimali kwamaphekula. Ezinhlanganweni zase-Ukraine ezifuna ukusebenza ngaphakathi kweNetherlands noma kosomabhizinisi base-Ukraine abafuna ukuqala ibhizinisi eNetherlands, ukulandela umthetho waseDashi kungaba nzima. Ngokwengxenye kungenxa yokuthi i-Ukraine inezindlela ezihlukile zokubhekana nokuxhashazwa kwezimali kanye nokuxhaswa ngezimali kwamaphekula futhi ayikazisebenzisi izinyathelo ezinwebile njengoba iNetherlands inazo. Kodwa-ke, ukulwa nokuthathwa kwemali kanye nokuxhaswa ngezimali kwamaphekula sekuyisihloko esibaluleke kakhulu e-Ukraine. Sekubuye kwaba yisihloko esingokoqobo, sokuthi uMkhandlu WaseYurophu wanquma ukuqala ngophenyo mayelana nokuxhashazwa kwezimali kanye nokuxhaswa ngezimali kwamaphekula e-Ukraine.
Ngo-2017, uMkhandlu WaseYurophu wenze uphenyo ngezindlela zokuphanga imali kanye nokulwa nobuphekula e-Ukraine. Lolu phenyo lwenziwe ikomidi eliqokwe ngokukhethekile, okuyiKomidi Lezingcweti Ekuhlolweni Kwezindlela Zokungqubuzana Nezimali kanye Nezimali Zobuphekula (IMALIYVAL). Ikomidi lethule lo mbiko ngokutholakele kwalo ngoDisemba wonyaka we-2017. Lo mbiko unikeza isifingqo sezindlela zokuphanga imali kanye nokulwa nezimali zobushokobezi e-Ukraine. Sidingida izinga lokuhambisana ne-Financial Action Task Force 40 Incomo kanye nezinga lokusebenza ngempumelelo kwezimali zokulwa nokulwa nemali kwase-Ukraine. Umbiko futhi unikeza izincomo zokuthi uhlelo lungaqiniswa kanjani.
Ukutholwa okusemqoka kokuphenywa
IKomidi selichaze ukutholakala okuningana okuye kwaqalwa lapho kuzophenywa, okufingqwe ngezansi:
- Inkohliso ibeka engcupheni enkulu ngokuphathwa kwemali e-Ukraine. Inkhohlakalo ikhiqiza imisebenzi eminingi yobugebengu futhi icekela phansi ukusebenza kwezikhungo zikahulumeni kanye nohlelo lwezobulungiswa bobugebengu. Iziphathimandla ziyazi ngobungozi obukhona ngenkohliso futhi zisebenzisa izindlela zokunciphisa lezi zingozi. Kodwa-ke, ukugxila komthetho okugxile ekuqondiseni imali ehambisana nenkohliso kusanda kuqala.
- I-Ukraine inokuqonda okuhle kokuphanga imali kanye nobungozi bokuxhasa ngezimali kwamaphekula. Kodwa-ke, ukuqonda ngalezi zingozi kungathuthukiswa ezindaweni ezithile, njengezingozi zemingcele, isigaba sokungenzi nzuzo kanye nabantu bezomthetho. I-Ukraine inezindlela eziningi zokuxhumana kazwelonke kanye nezinqubo zokwenziwa kwenqubomgomo zokubhekana nalezi zingozi, ezinomphumela omuhle. Amabhizinisi aqanjiwe, umnotho wesithunzi nokusebenzisa imali kusadinga ukubhekwana nawo, ngoba abeka engcupheni enkulu yokubeka imali imali enkulu.
- Iyunithi Yezimali Yase-Ukraine Yezimali (i-UFIU) ikhiqiza ubuhlakani bezezimali be-oda eliphakeme. Lokhu kuvusa uphenyo njalo. Ama-ejensi wokuqinisa umthetho godu afuna ubuhlakani ku-UFIU ukuxhasa imizamo yabo yokuphenya. Kodwa-ke, uhlelo lwe-IT lwe-UFIU luya luphelelwa yisikhathi futhi namazinga abasebenzi awakwazi ukubhekana nomsebenzi omkhulu. Yize kunjalo, i-Ukraine isithathe izinyathelo zokuthuthukisa izinga lokubika.
- Ukudonswa kwemali e-Ukraine kusabonakala ngokuyisisekelo kweminye imisebenzi yobugebengu. Kwakucatshangwa ukuthi ukuqoqwa kwemali kungathathwa kuyiwe enkantolo kuphela ngemuva kokugwetshwa kwecala elibonisiwe. Imisho yokusebenzisa imali imali engaphansi nayo ingaphansi kunamacala ayisisekelo. Iziphathimandla zase-Ukraine zisanda kuqala ukuthatha izinyathelo zokuthatha imali ethile. Noma kunjalo, lezi zinyathelo azibonakali zisetshenziswe ngokungaguquki.
- Kusukela ngo-2014 i-Ukraine igxile emiphumeleni yobuphekula bamazwe omhlaba. Lokhu kungenxa yokuthi wayesongelwa yi-Islamic State (IS). Uphenyo lwezezimali lwenziwa ngokufana kulo lonke uphenyo oluphathelene nobushokobezi. Noma kuboniswa izici zohlelo olusebenzayo, uhlaka lwezomthetho alusahambelani ngokuphelele namazinga omhlaba.
- I-National Bank of Ukraine (NBU) inokuqonda okuhle ngobungozi futhi isebenzisa indlela eyanele esekwe engcupheni ekuqondeni kwamabhange. Kwenziwe imizamo emikhulu ukuze kuqinisekwe obala futhi kususwe izigebengu ekuphathweni kwamabhange. I-NBU isebenzise unswinyo olubanzi emabhange. Lokhu kuholele ekusetshenzisweni okusebenzayo kwezindlela zokuvimbela. Kodwa-ke, ezinye iziphathimandla zidinga ukuphuculwa okukhulu ekwenzeni imisebenzi yazo nokusebenzisa izindlela zokuthintela.
- Iningi lezinkampani ezizimele e-Ukraine lithembele ku-Unified State Rejista ukuqinisekisa umnikazi wekhasimende lakho onenzuzo. Kodwa-ke, uMbhalisi akaqinisekisi ukuthi imininingwane enikezwe yona ngabantu bezomthetho inembile noma iyinto yamanje. Lokhu kuthathwa njengendaba yezinto ezibonakalayo.
- I-Ukraine ibilokhu ibamba iqhaza ekuhlinzekeni nasekufuneni usizo lwezomthetho. Kodwa-ke, izingqinamba ezinjengokubeka imali zinomthelela ekusebenzeni kosizo lomthetho olunikeziwe. Amandla e-Ukraine ukuhlinzeka ngosizo nawo athinteka kabi ekuveleni okulinganiselwe kwabantu abasemthethweni.
Iziphetho zombiko
Ngokusekelwe embikweni, kungaphethwa ngokuthi i-Ukraine ibhekene nezingozi ezinkulu zokusebenzisa imali ngokweqile. Inkhohlakalo nemisebenzi yezomnotho engekho emthethweni yizisongo ezinkulu zokuxhaphaza imali. Ukusakazwa kwemali e-Ukraine kuphakeme futhi kukhulisa umnotho wezithunzi e-Ukraine. Lo mnotho wezithunzi ubeka engcupheni enkulu uhlelo lwezezimali nokuphepha kwezomnotho kwezwe. Mayelana nengozi yokuthola imali yamaphekula, i-Ukraine isetshenziswa njengezwe lokuhamba kulabo abafuna ukujoyina ama-IS Fighters eSyria. Umkhakha ongenzi nzuzo usengozini yokuxhaswa ngezimali kwamaphekula. Lo mkhakha usetshenziswe kabi ukuhambisa imali kubashokobezi kanye nezinhlangano zamaphekula.
Kodwa-ke, i-Ukraine isithathe izinyathelo ukuze ilwisane nokuxhashazwa kwemali kanye nokuxhaswa ngezimali kwamaphekula. Umthetho omusha wokulondolozwa kwezimali / wokulwa nobuphekula wamukelwa ngonyaka ka-2014. Lo mthetho udinga ukuthi iziphathimandla zenze ukuhlolwa kobungozi ukuze kutholakale ubungozi futhi kuchazwe nezindlela zokuvimbela noma ukunciphisa lezi zingozi. Izichibiyelo zenziwa futhi ngeKhodi Yezinqubo Zobulelesi kanye neKhodi Yobulelesi. Ngaphezu kwalokho, iziphathimandla zase-Ukraine zinokuqonda okukhulu kwezingozi futhi ziyasebenza ekuxhumaneni kwasekhaya ukulwa nobusela bemali kanye nokuxhaswa ngezimali kwamaphekula.
I-Ukraine isivele yathatha izinyathelo ezinkulu ukuze ilwisane nokuthathwa kwemali kanye nokuxhaswa ngezimali kwamaphekula. Noma kunjalo, kukhona ithuba lokuthuthuka. Amanye amaphutha nokungaqiniseki kuhlala kusezingeni lokulandela ubuchwepheshe lase-Ukraine. Lolu hlaka futhi ludinga ukulethwa ngokuhambisana namazinga aphesheya. Ngaphezu kwalokho, ukusetshenziswa kwemali kufanele kubhekwe njengecala elehlukile, hhayi nje njengokunwetshwa kobugebengu obucashile. Lokhu kuzoholela ekushushisweni nasenkolweni okwengeziwe. Uphenyo lwezezimali kufanele luphathwe njalo bese kuhlaziywa futhi kuchazwe ngokubhala ngokusetshenziswa kwemali kwemali ngobungozi kanye nobungozi bokuxhasa ngezimali kwamaphekula. Lezi zenzo zithathwa njengezinyathelo eziza kuqala e-Ukraine maqondana nokudunwa kwemali nokuxhaswa ngezimali kwamaphekula.
Wonke umbiko uyatholakala ngalesi sixhumanisi.
Isiphetho
Ukuxhashazwa kwemali nokuxhaswa ngezimali kwamaphekula kubeka engcupheni enkulu emphakathini wethu. Ngakho-ke, lezi zihloko zibhekiswa emhlabeni wonke. INetherlands isivele isebenzise ezinye izindlela ezithile ukuthola nokulwa nokuthathwa kwemali kanye nokuxhaswa ngezimali kwamaphekula. Lezi zinyathelo azibalulekile ezinhlanganweni zamaDashi kuphela, kepha zingasebenza nasezinkampanini ezisebenza ngokuwela umngcele. I-Wwft isebenza uma kukhona ukuxhumana eNetherlands, njengoba kukhonjisiwe esahlulelweni esishiwo ngenhla. Ezikhungweni eziphansi kwe-Wwft, kubalulekile ukwazi ukuthi angobani amakhasimende abo, ukuze alandele umthetho waseDashi. Lesi sibopho singasebenza nasezinhlanganweni zase-Ukraine. Lokhu kungahle kube nzima, ngoba i-Ukraine ayikaze isebenzise izindlela ezinjengalezi zokuhlukumeza imali nezokulwa nobuphekula njengoba iNetherlands inabo.
Kodwa-ke, umbiko we-MONEYVAL ukhombisa ukuthi i-Ukraine ithatha izinyathelo zokulwa nokushushumbiswa kwemali nokuxhaswa ngezimali kwamaphekula. I-Ukraine inokuqonda okuningana ngokukhishwa kwemali ngokungemthetho kanye nobungozi bezimali zamaphekula, okuyisinyathelo sokuqala esibalulekile. Noma kunjalo, uhlaka lwezomthetho lusenamaphutha nokungaqiniseki okudinga ukubhekwa. Ukusetshenziswa kwemali okwandile e-Ukraine kanye nomnotho omkhulu wezithunzi ohambisana nawo kubeka engcupheni enkulu emphakathini wase-Ukraine. I-Ukraine ngokuqinisekile ibhukhe inqubekelaphambili kunqubomgomo yayo yokulwa nokushiswa kwemali kanye nenqubomgomo yokulwa nobushokobezi, kepha kusekhona isikhala sokwenza ngcono. Izinhlaka zezomthetho zaseNetherlands nase-Ukraine zikhula kancane kancane zisondelene, okuzogcina sekwenza kube lula ukuthi amaqembu aseDashi nawase-Ukraine abambisane. Kuze kube yileso sikhathi, kubalulekile ukuthi amaqembu anjalo azi izinhlaka zezomthetho zaseDashi nezase-Ukraine kanye namaqiniso, ukuze ahambisane nezinyathelo zokulwa nokukhishwa kwemali nokulwa nezimali zamaphekula.
