J
2022
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
ZPĚVÁK, Aleš a Jiří VÍŠEK
Základní údaje
Originální název
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
Autoři
ZPĚVÁK, Aleš (203 Česká republika, domácí) a Jiří VÍŠEK (203 Česká republika, domácí)
Vydání
Security Dimensions, Polsko, Wyższa Szkoła Bezpieczeństwa Publicznego i Indywidualnego „Apeiron” w Krakowie, 2022, 2353-7000
Další údaje
Typ výsledku
Článek v odborném periodiku
Utajení
není předmětem státního či obchodního tajemství
Kód RIV
RIV/46358978:_____/22:00000223
Organizace
Univerzita Jana Amose Komenského Praha s.r.o. – Repozitář
Klíčová slova anglicky
legal entiry;register of beneficial owners;trust fund;public administration information system;law
Příznaky
Mezinárodní význam, Recenzováno
V originále
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.
Zobrazeno: 20. 10. 2024 09:45