The Current Issue of Register of Beneficial Owners of Legal Entities and Trust Funds in the Czech Republic in Connection with Implementation of 5th AML Directive
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46358978%3A_____%2F22%3A00000223" target="_blank" >RIV/46358978:_____/22:00000223 - isvavai.cz</a>
Výsledek na webu
<a href="https://securitydimensions.publisherspanel.com/resources/html/article/details?id=232726" target="_blank" >https://securitydimensions.publisherspanel.com/resources/html/article/details?id=232726</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5604/01.3001.0016.0738" target="_blank" >10.5604/01.3001.0016.0738</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
The Current Issue of Register of Beneficial Owners of Legal Entities and Trust Funds in the Czech Republic in Connection with Implementation of 5th AML Directive
Popis výsledku v původním jazyce
As of 1 January 2019, a legal obligation came into effect for all legal entities registered in the Commercial Register to notify the registry court with local jurisdiction of their beneficial owner at the level of a natural person. Other legal entities such as associations, contributory organisations, etc. will only be impacted by this obligation on 1 January 2021. Although the obligation to state the real owner may also appear to be superfluous in the case of legal entities that have a single natural person as the sole shareholder, these obligations also apply to these. The aforementioned obligation arose for legal entities in the context of the amendment of Act No. 253/2008 Coll., on Certain Measures Against the Legalisation of Proceeds from Crime and Terrorist Financing. The aim of the translated article is to present the basic fragments of the issue of legislative requirements and pitfalls in the field of registration of beneficial owners of legal entities and trust funds.
Název v anglickém jazyce
The Current Issue of Register of Beneficial Owners of Legal Entities and Trust Funds in the Czech Republic in Connection with Implementation of 5th AML Directive
Popis výsledku anglicky
As of 1 January 2019, a legal obligation came into effect for all legal entities registered in the Commercial Register to notify the registry court with local jurisdiction of their beneficial owner at the level of a natural person. Other legal entities such as associations, contributory organisations, etc. will only be impacted by this obligation on 1 January 2021. Although the obligation to state the real owner may also appear to be superfluous in the case of legal entities that have a single natural person as the sole shareholder, these obligations also apply to these. The aforementioned obligation arose for legal entities in the context of the amendment of Act No. 253/2008 Coll., on Certain Measures Against the Legalisation of Proceeds from Crime and Terrorist Financing. The aim of the translated article is to present the basic fragments of the issue of legislative requirements and pitfalls in the field of registration of beneficial owners of legal entities and trust funds.
Klasifikace
Druh
J<sub>ost</sub> - Ostatní články v recenzovaných periodicích
CEP obor
—
OECD FORD obor
50501 - Law
Návaznosti výsledku
Projekt
—
Návaznosti
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Ostatní
Rok uplatnění
2022
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Security Dimensions
ISSN
2353-7000
e-ISSN
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Svazek periodika
2022
Číslo periodika v rámci svazku
no. 42
Stát vydavatele periodika
PL - Polská republika
Počet stran výsledku
18
Strana od-do
106-123
Kód UT WoS článku
—
EID výsledku v databázi Scopus
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