Analiza i porównanie przepisów prawa polskiego z regulacjami Unii Europejskiej w zakresie zwalczenia prania pieniędzy w cyfrowym świecie
Analysis and comparison of Polish and European Anti-Money Laundering law in the digital world

Summary/Abstract: The article aims to present the regime of the 5th and 6th AMLD and Polish anti-money laundering (AML) law in the context of current socio-economic changes, especially digitalisation, and to critically compare them. Firstly, the EU AML law is characterised. This legal regime consists of regulations concerning financial sector security, monitoring of transactions, ensuring traceability of resources (5th AMLD), and a limited harmonisation in the area of criminal law (6th AMLD). Secondly, the Polish AML legislation, mostly the AML bill of 2018, the penal code, and the code of criminal procedures, is reviewed in order to access its coherence with the European law. The level of the implementation of EU law to Polish legal system is in general satisfactory, especially when it comes to the legal definition of money laundering. However, there are two significant differences which should be pointed out. Polish legal definition of the virtual currency is much more strict, which exclude from the scope of AML law multiple instruments, also some items in online games. The second difference is the set of entities obliged to disclose beneficial owners. EU AML rules require all legal entities to comply with that duty when in Poland it is limited only to companies not owned by the state, which increase the risk of money laundering.

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